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

Estate planning in the light of the Finance Act 2006. Read more

The Finance Bill, Inheritance Tax, Wills and Trusts

The Finance Bill has now been published and we have a clearer idea of the likely effect of the changes outlined in the Budget press release. The proposed new rules, which will take effect as from budget day – 22nd March – turn upside down many of the established principles that have governed capital taxation for a generation, if not longer. Read more.

Civil Partnership Act 2004

As many people are now aware (especially in view of the extensive press coverage attracted by the issue), the Civil Partnership Act came into force on 5 December 2005. 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

Pre-existing farm subsidies have been replaced by the new Single Payment Scheme. Read more

Owning Property Abroad

The ownership of a property, or 'time share', 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 Inland Revenue has recently introduced an entirely new type of tax, the pre-owned assets tax (“POAT”). POAT levies a charge to income tax on some previously successful inheritance tax planning schemes. Read more.