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Elizabeth Young
 

The future of wills

  • Posted

Roythornes is keenly watching developments in the sphere of wills and the results of the Law Commission’s recently launched consultation on their future. We have to agree that such an essential part of all of our lives, or more to the point, deaths is...

The new Residence Nil Rate Band

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Politics As we anticipate the publication of further detailed rules relating to the new Residence Nil Rate Band (RNRB) it is time to consider how to secure the Conservative Party’s long promised million pound exemption from Inheritance Tax (IHT). It...

Farm succession. A not so simple affair.

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DEFRA has published statistics on farmers’ attitudes towards succession planning. The information was collected via the Farm Business Survey for 2013/14. The key findings were: Just over a third of farm businesses had a...