Intestacy rules

Intestacy rules govern how a person’s estate is dealt with where a valid will has not been made, or if the will is not sufficient by itself. If you die without a will the people who will receive your assets will be decided from a statutory list of priority, as described below: If you die

Inheritance Tax

Inheritance tax (IHT) is the tax which is payable when a person dies. IHT is not payable in all situations. Below is a brief outline of some of the basic rules in relation to IHT Standard Nil Rate Band Each person has a tax free amount (‘nil rate band’) of £325,000. This means that when

Inheritance tax and gifts

This is a basic outline of the rules relating to inheritance tax and gifts made during a person’s lifetime. The rules may differ in certain situations, such as where gifts are made into a trust. When a person’s estate is valued to calculate whether inheritance tax is due, any gifts that the deceased person made

No Fault Divorce

At present the divorce process in England and Wales is lengthy, costly and unnecessarily bureaucratic. This article focuses in particular on the need for a no fault divorce. There is currently only one ground for divorce – that the marriage has broken down ‘irretrievably’. This can only be demonstrated by proving one of the facts

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