This Q&A considers whether section 11 of the Inheritance Tax Act 1984 exempt gifts made by a divorced parent for the maintenance, education, or training of their adult child who is in full‑time education, where the payments are voluntary and not made on the occasion of the dissolution of the marriage.

This Q&A considers whether the entire shareholding, irrespective of the class of shares, needs to be considered to enable the beneficial ownership to be determined correctly in the context of a non-listed corporate body, for the purposes of identifying its beneficial owners, to meet obligations imposed by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended.

This Q&A considers the exemption from inheritance tax on a transfer between spouses who both have non-UK domicile status.

This Q&A considers whether, if an executor of estate dies, the late executor's Will names their executor who takes out grant of probate for late executor's estate. Does the executor who takes grant for deceased executor's Will automatically become the executor of any or all estates where they were formerly an executor.

This Q&A considers whether, if H and W each own a half share of the family home and H’s Will creates an interest in possession trust over his half share in favour of W with a right of occupation, the trustees could force a sale of the property against W’s wishes.

This Q&A considers whether the forfeiture rule applies to monies held in a joint bank account where one joint tenant has murdered the other joint tenant.

This Q&A considers whether general wishes in a Will are legally binding.

This Q&A considers the methods termination of a trust where there are adult beneficiaries and when there are minor beneficiaries.

This Q&A discusses how the underlining beneficial owner of a company can be verified to comply with obligations contained in the Money Laundering Regulations 2017 if there is no person with overall control of the company.

This week’s question is: How do we pay an invoice to a Russian lawyer instructed as a joint expert in circumstances where the lawyer is based in Russia, payment is to be made into a Russian bank account, and neither the lawyer nor the lawyer's law firm is subject to financial sanctions?

This Q&A considers how abatement applies where a testator has left £50,000 to trustees on discretionary trusts and £50,000 to a family member, but there are insufficient funds to settle the legacies in their entirety.

This Q&A considers how to determine the available nil rate band (NRB) for an exit charge before the first ten-year anniversary of the creation of a testamentary NRB discretionary trust and whether pecuniary legacies made under the Will establishing the trust reduce the amount of NRB available.