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Taking the complexities out of inheritance tax – Surely it’s time for change?

Nicola Waldman

Posted by Nicola Waldman | Partner
On 6th February 2018

The Chancellor has written to the Office for Tax Simplification (OTS) asking them to review and simplify the inheritance tax (IHT) regime noting that it and the ‘system within which it operates, is particularly complex’. The OTS have been asked to look at the process of submitting returns, paying tax, routine estate planning and disclosure and the rules for gifting. So this is a very wide ranging review. At this stage, we have no idea when the report will be made and whether there will be any changes to the amounts of IHT that must be paid.

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Living Wills – who knew?

Nicola Waldman

Posted by Nicola Waldman | Partner
On 8th December 2017

This week, a significant award was made to the family of an 81 year old woman who was kept alive by a hospital, against her will. This case highlights the importance of not only making a valid living will (if you feel strongly about the issue), but also making sure the relevant people are aware you have done so.

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Possible remedies for the disinherited

Nicola Waldman

Posted by Nicola Waldman | Partner
On 12th October 2017

The case of a son, who is suing his mother and sisters after he was cut out of his dementia suffering father’s will is widely reported in the press this week. The brief facts of the case are that the 60 year old son, Sam James, had worked on the family farm all his life and claimed that he did this on the promise that he would inherit it. He thought that his father had signed a will in 2004 leaving the farm to him, but he claims that his mother intercepted this will and that she pressurised his father to sign a new will (in 2012) while he was suffering from dementia, that excluded Sam entirely. The ruling will be delivered at a later date.

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