Rare drop in IHT receipts precedes major upheaval, experts predict
Inheritance tax (IHT) receipts for April experienced a rare drop, with the monthly figure of £0.7 billion representing a £65 million decrease on the same period last year. Experts are in agreement the fall precedes a period of upheaval, but with differing views on the causes. Rachael Griffin, tax and financial planning expert at Quilter, […]
Wilkinson v Kirkham: The court’s modern approach to ambiguous will drafting
Wilkinson v Kirkham demonstrated the court’s modern approach to the interpretation of ambiguous wording. John Lambe explores the court’s approach and explains the impact on practitioners. The High Court’s recent decision in Wilkinson v Kirkham [2026] EWHC 1006 (Ch) provides a useful reminder of the court’s increasingly purposive approach to will construction, as well […]