These pages give you access to the latest valuable legal information regarding the law.

For a full list of legal briefings issued by all our departments visit News and Events.

Inheritance Tax Treatment of Lifetime Gifts

The treatment of a lifetime gift for inheritance tax purposes varies depending on the nature of the gift and the allowances available. This note seeks to summarise the main points. Read more.

Care Home funding - A brief guide.

Statistically we are living longer than ever before. More and more of us are forced to consider the possibility of living in a care home and somehow the care home must be paid for. Read more.

Inheritance Tax and Trusts Post-Finance Act 2006

Trust taxation in the light of the Finance Act 2006. Read more

Civil Partnership Act 2004

The Civil Partnership Act came into force on 5 December 2005 and from that date, same-sex couples are entitled to enter into partnership, comparable to marriage, by registering their relationship with local government after completing various pre-registration formalities. Read more.

Single Farm Payments

The Single Farm Payment Scheme and estate planning. Read more

Owning Property Abroad

The ownership of a property abroad has become increasingly widespread and more and more people are becoming attracted to the idea of their own "place in the sun" - whether as an investment, or to be used for holidays, or permanent occupation on retirement. Read more.

Pre-Owned Assets Tax

The pre-owned assets tax (“POAT”) levies a charge to income tax on some previously successful inheritance tax planning schemes. Read more.