Personal Law

Following on from our first blog in our three part series on the residence nil rate band (RNRB), we will now examine the interesting questions raised for those who are considering downsizing. Recent research shows that seven in ten people over the age of 50 would consider downsizing their property. These provisions may affect you,… Read more »

Personal Law

The Residence Nil Rate Band (RNRB) comes into force for deaths on or after today, 6 April 2017. Much has been written about this new inheritance tax (IHT) allowance since it was introduced in the summer Budget of 2015. However, due to its technical nature, there is still much uncertainty surrounding its application in practice…. Read more »

Charity

We have written (in the Scotsman and Third Force News) about earlier stages of the Melita Jackson will dispute case.  We have also previously blogged on the issues the case raises, from both the perspective of charities and inividuals in Scotland.  The Supreme Court has now made its decision and these are some initial thoughts on… Read more »

Personal Law

This is about death benefit nominations. But first to Hollywood. The Oscars has attracted much attention due to issues over the winner of the Oscar for best picture. Warren Beatty and Faye Dunaway appeared unsure which picture should be announced as the big prize winner of the night. After much hesitation it was revealed that… Read more »

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