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Elizabeth Young
 

"Terrible burden" to be lifted from families with missing relatives

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The long-awaited introduction of The Guardianship (Missing Persons) Act 2017 will relieve “a terrible burden” on the families of missing people. Introduced in July 2019, the Act is intended to relieve the legal burden on the families of...

Inheritance Tax hacks - plan now to reduce your liability

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Much of my time is spent advising on Inheritance Tax (IHT) and the ways in which people can reduce their liability. After all, IHT is very often viewed as a voluntary tax as there are legitimate ways in which the liability can be reduced and, in some cases,...

A tax on the bereaved: increased probate court fees

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A banded system for probate court fees, tantamount to “a tax on the bereaved”, is back on the agenda for the government following their last ‘U’ turn on this topic in the run up to the last general election. The increases have been...

The future of wills

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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...