How To Value Assets And Liabilities For Inheritance Tax Purposes

Inheritance Tax receipts for April 2024 to October 2024 are £5.0 billion, which is £0.5 billion higher than the same period last year, according to HM Revenue and Customs (HMRC). October’s receipts of £776m are

farm with sheep

Thousands of farmers gathered in London to protest changes to inheritance tax rules for agricultural estates, announced in the recent Budget. The reforms, set to take effect in April 2026, will introduce a 20% inheritance

Legacy income continues to show resilience and serves as a crucial source of funding for UK charities, even amid slower growth in recent years. In 2023/24, legacy income reached £4.1 billion—a modest 1.3% increase from

Elderly clients and deputyship standards - The importance of the Will in safeguarding assets and determining wishes and feelings

The country’s most vulnerable, including elderly people relying on personal alarms to call for help, will be better protected during the switch from analogue to digital landlines, thanks to a new government agreement reached with

Remember A Charity logo

Remember A Charity has announced it has set up a committee of wealth advisers to build expertise within the advisory profession and to champion and promote legacy giving amongst high-net-worth clients. The Private Client Advisory

To coincide with Disability History Month (14th November – 20th December), the Law Society of England and Wales has published guidance on disability terminology and language to support employers and employees in the workplace. There

New legislation has been laid to disregard certain compensation payments from the financial eligibility tests for civil and criminal legal aid. The legislation comes into force on Wednesday 20th November 2024 and affects applications for

Elm Legal Services, a will-writing and estate planning company based in Bristol, is marking 25 years in business. The company has grown into a thriving enterprise with two offices, 12 staff, and a client base

New taskforce launched for pension scheme engagement with social factors in ESG investing

Myerson Solicitors, a law firm based in Altrincham, Cheshire, has successfully acted for a Claimant in seeking reasonable financial provision from her estranged husband’s estate under the Inheritance (Provision for Family and Dependants) Act 1975.

The Legal Services board logo

A consultation on how legal regulators, including the Solicitors Regulation Authority (SRA) and Council for Licensed Conveyancers (CLC), can ‘promote the prevention and detection of economic crime’ has been launched by super-regulator, the Legal Services

Pension megafunds will be created as part of the biggest set of pension reforms in decades, unlocking billions of pounds of investment in exciting new businesses and infrastructure and local projects. After her inaugural Budget

A new assisted dying Bill, introduced by Labour MP Kim Leadbeater, could allow terminally ill individuals in England and Wales to end their lives within three weeks, pending legal and medical approvals. Published on Monday,

Following a series of “meet the team” sessions in Birmingham, Liverpool, and Newcastle, HM Courts & Tribunals Service (HMCTS) has announced additional events for probate practitioners in the South-East, South-West, and South Wales. Designed to

STEP

69% of family business owners do not have a succession plan detailing what will happen to the business and who will run and own the business after their death and only 32% of family business

probate

York-based Advanced Inheritance has announced its arrival as one of the UK’s first probate lending specialists, with the aim of helping consumers who are impacted by increasing delays in the estate administration process. Advanced Inheritance,

At a time when many charities carry trustee vacancies on their boards, trustees are overwhelmingly likely to recommend trusteeship to others. 8 in 10 trustees say they are likely or very likely to recommend the

will

Retirees with a guaranteed income report higher levels of satisfaction and face fewer affordability challenges, according to a new study from Legal & General and the Happiness Research Institute, an independent Danish think tank focusing

Colostomy UK is set for a funding boost to help safeguard the future of the charity, after they confirmed that they have partnered with a specialist will-writing service to offer Free Wills to their supporters.

assisted dying legislation

Ahead of Kim Leadbeater’s bill text being introduced, new briefing shows lessons UK can learn on eligibility and safeguards from failures in Canadian assisted dying policy. The Social Market Foundation – a cross-party think tank

Shakespeare Martineau

intelliflo, cloud-based technology platform for financial advisers, has teamed up with Estgro to “revolutionise” how advisers handle generational wealth planning. This integration bridges the gap between financial and legal services, making estate planning and inheritance

Tony Benn's Estate Avoids Inheritance Tax Using Acceptance In Lieu

Pensioners across the UK are updating their wills in an effort to navigate Labour’s upcoming inheritance tax expansion, which will bring pensions under the 40% tax rate, as reported by The Telegraph. Law firms report

Equity Release Group (ERG) have reported a significant uplift in their enquiries this year, announcing amplification of their lead volume by 102 per cent YoY in September and lending applications up 52 percent in comparison

hologram funeral

A new study has found that 60% of UK adults have some worries about covering the costs of a loved one’s funeral. The results revealed that these fears have been aggravated by the cost of

IHT reforms rejected by treasury

The UK government has published a summary of responses to its recent public consultation on implementing the OECD’s Cryptoasset Reporting Framework (CARF) and the updated Common Reporting Standard (CRS), as reported by STEP. The CARF

The Law Society of England and Wales welcomes the Solicitors Regulation Authority’s (SRA) research into understanding the factors which led to an overrepresentation of Black, Asian and minority ethnic solicitors in their enforcement processes. The

Stoke-on-Trent law firm Myers & Co has strengthened its wills and probate team with the appointment of solicitor Francesca Rushworth. Francesca trained at Clyde Chappell & Botham, which is also based in Stoke, and qualified

High Court

Rachel Reeves’ Budget measures are likely to deliver an “extraordinary generational shift” in wealth, as the Bank of Mum and Dad start gifting their wealth earlier in order to avoid the amount their children inherit

Exizent has announced the release of Chapter 2 of the Bereavement Index 2024, focusing on the experiences, challenges, and perspectives of legal professionals managing probate and estate administration. The Bereavement Index, now in its fourth

In Labour’s first budget announcement in over a decade, Chancellor Rachel Reeves outlined a series of tax reforms and economic policies aimed at tackling what she describes as the economic damage left by the Conservatives.

Farmers across the UK have voiced strong disapproval after the government announced a reduction in inheritance tax relief for farms, limiting it to £1 million, as reported by The BBC. The National Farmers’ Union (NFU)

Remember A Charity logo

Following the Chancellor of the Exchequer Rachel Reeves’ Autumn Budget statement delivered earlier today, the UK consortium of charities Remember A Charity has welcomed the Government’s decision to keep inheritance tax (IHT) incentives in place

Ellisons Solicitors has bolstered its Wills, Trusts and Probate team in Ipswich with the appointment of two experienced private client lawyers. Lorna Denton-Cardew joins as a Partner, bringing over 16 years’ experience in Private Client

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