Legacies

Legacies guidance:

It sometimes happens that charity trustees or the executors of a will containing a gift for charitable purposes find themselves under a moral obligation to allow the...

Practice Note

Gifts to Specified Charities When drawing up a will which includes one or more gifts to individual charities, extra care and thought is needed. The last thing the...

Practice Note

Gifts to Specified Charities When there is a gift to a specified charity there are a number of areas that should be checked carefully and precautions taken....

Practice Note

It has been Government policy for centuries to encourage charitable giving. Tax relief plays a key role in this policy. Charities (defined as either corporate bodies with...

Practice Note