Lexology

Football…and Wills?

United Kingdom - January 15 2020 It is not very often that the worlds of football and estate planning come together; however, the BBC recently reported on the will of the late Barrie…

Seller beware! Residential property sales - changes to capital gains tax

United Kingdom - January 9 2020 As attention turns to the 31 January deadline for submitting trust, estate and personal tax returns there is also another significant date on the…

Inheritance Tax, APR and the Farmhouse

United Kingdom - January 7 2020 Agricultural Property Relief (“APR”) for inheritance tax purposes can be available on the value of a farmhouse. This is a very useful relief, as it…

Trusts - Brexit, privacy, and compliance

European Union, United Kingdom - January 7 2020 Trusts already have to register the personal details of the person who funded the trust, and of The Trustees and the beneficiaries, with HMRC. This…

Is it a loan? is it an advance? … no, it’s an outright gift

United Kingdom - January 3 2020 A recent Scottish court decision issued just after Christmas has shown that tensions can arise following a death when there is no documentation in…

New Year, new you? Protecting your family and loved ones

European Union, United Kingdom - January 2 2020 It’s that time of year. You have started building a model car from a magazine in just 256 instalments. You have that gym membership card in your…

Reflections on today’s 7th Annual Care of Older People in Scotland Conference

United Kingdom - December 12 2019 Today was the 7th Annual Care of Older People in Scotland Conference, and we heard from a wide variety of speakers, all clearly passionate about…

Keeping the business and personal boat afloat: how to keep things plain sailing

United Kingdom - December 5 2019 In last month's breakfast seminar 'Keeping the business and personal boat afloat', Partners in Aberdeen offered several life rafts to those working in…

The Power of the Attorney

United Kingdom - November 20 2019 Powers of attorney are rightfully becoming more common in Scotland and it is hoped that this will continue as we mark Scotland’s first ever National…

National Power of Attorney Awareness Day - 20 November 2019

United Kingdom - November 20 2019 The aim of the campaign, driven by My Power of Attorney, is that “by ‘Starting the Conversation’, people are encouraged to think seriously about…