A recent High Court case which decided who should inherit the estates of a married couple who died within months of each other, has brought into focus the importance of drafting a fully comprehensive will which covers various eventualities.
We explore how inheritance tax spouse exemption can be claimed for UK domiciled people married to or in a civil partnership with a non-UK domiciled person.
Written by
Carol Hawking (previously Cummins)
and
David Maddock
Read more on Domicile and the inheritance tax spouse exemption
Emily is a Senior Associate in the Commercial & Private Client Litigation team specialising in contentious probate and trusts, agricultural and agri-business disputes and commercial disputes.
Advising Trustees, Individuals and Executors on various taxation issues, to include inheritance tax, capital gains tax, income tax and stamp duty land tax, looking both at the UK based implications but can address aspects with offshore elements when these arise.
Executing a Will – don’t bury your head in the sand
News
An executor is a person who has the responsibility of administering a deceased person’s estate. They are appointed by a person’s will and their role begins when that person dies.
Read more on Executing a Will – don’t bury your head in the sand
Farming divorces and collaborative law – a better way
Agriculture
Insights
Sorting out a financial settlement on divorce can be complicated, especially for farming families whose personal and business affairs are often inextricably entwined. However, this does not mean that it can only be resolved through an expensive and stressful court battle.
Read more on Farming divorces and collaborative law – a better way
