Explore the intricate legal landscape of rights and obligations for spouses, civil partners, and cohabitants. This topic offers expert guidance tailored to the specifics of marital, civil partnership, and cohabitation law, grounding your practice in up-to-date legislation and case law. Skillfully navigate asset division, inheritance claims, and other crucial matters to deliver comprehensive legal solutions for clients across various relationship statuses.
HMRC has updated its guidance on applying for an agent services account to state that approved anti-money laundering supervision must be in place...
This week’s edition of Private Client highlights includes: (1) a decision in which the court struck out the wording creating a life interest trust...
The Office of the Scottish Charity Regulator (OSCR) has published a report on financial record keeping for Scottish charities, drawing on findings...
This Q&A considers the proposed changes to the UK inheritance tax (IHT) rules for pensions, scheduled to take effect in April 2027. It considers...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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