This Practice Note is on the removal of PRs under section 116 of the Senior Courts Act 1981 and section 50 of the Administration of Justice Act 1985. It considers the court's jurisdiction pursuant to each section and the procedure that applies.
This Practice Note, written by Emma Haley of Boodle Hatfield, considers ways in which to organise a person’s assets during their lifetime in such a way so as to minimise future inheritance tax (IHT), with particular focus on reducing the value of the estate owned on death.
This Practice Note, drafted by Emma Haley of Boodle Hatfield, summarises the normal expenditure out of income (NEOI) exemption from inheritance tax (IHT) for lifetime gifts including the qualifying conditions to obtain the exemption and reporting requirements. It also highlights the benefits of this exemption and a potential trap that clients should avoid.
This Practice Note, written by Emma Haley of Boodle Hatfield LLP, provides an outline of woodlands relief and the conditions for the relief to apply. It also considers a number of issues in relation to lifetime estate planning.
This Practice Note, written by Emma Haley of Boodle Hatfield, considers the use of pilot trusts in practice following Finance (No 2) Act 2015, including their use as an inheritance tax (IHT) planning technique, to receive pension death benefits and also in Will planning.
This Practice Note, written by Emma Haley of Boodle Hatfield LLP, discusses the exemption available on asset transfers between spouses and civil partners in relation to each of inheritance tax (IHT), capital gains tax (CGT) and income tax.
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