Trusts: Tax Implications
In this article we will discuss and explore the main tax heads of relevance to the creation of trusts and their operation. Trusts are an arrangement whereby a person (a trustee) holds property as its nominal owner for the good of one or more beneficiaries.
03 January, 2018Responsibilities of Executors When Selling Property
Acting as an executor can be an onerous obligation. It is important at an early stage in the administration process to understand the responsibilities of an executor to avoid any potential negligence and personal liability.
20 July, 2017Assisted Decision Making (Capacity) Act 2015
The much-debated Assisted Decision Making (Capacity) Act 2015 (the “Act”) was enacted on the 30th December 2015, but requires commencement orders to bring it fully into effect.
11 January, 2017Wills With An EU Dimension
Far reaching changes in succession law at a European level became operational on 17th August 2015 when the EU Succession Regulation (EU/650/2012), known as Brussels IV, came into effect.
13 November, 2015