Inheritance tax – Residence Nil Rate Band

HMRC - inheritance tax -residence nil rate band

The HMRC recently released data revealing that in 2018-19, it was a record year for inheritance IHT - Residence Nil Rate Bandtax receipts with a total of nearly £5.4 billion. This is an increase of £2 billion in 2017 -18. One of the factors driving this increase is the rise in the asset values, and in particular residential property. The inheritance tax nil rate band (NRB) has

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UpSkirting Now a Criminal Offence

The Voyeurism (Offences) Act 2019 received Royal Assent amends the Sexual Offences Act 2003  Voyeurism and upskirting now a criminal office. Until now offenders could only be prosecuted for voyeurism or outraging public decency. But voyeurism only applies to filming in “private” while outraging public decency usually requires a witness – and upskirting often goes … Read more

Upcoming Posts in the coming months

1. Practice guidance for Lawyers seeking apppointment as accredited Legal Representatives in the Court of Protection/ 2. Dependant claims by Testator’s adult children – Nahajec v Fowle [2017] 3. Unmarried partners – property rights – Lewis (as Executrix of the Estate of Blackwell, deceased) v Warner [2017] 4. Court of Protection – Protection of Trust … Read more