Monthly Archives: August 2014

Life Interest Trusts, Inheritance Tax (“IHT”) bills and burying one’s head in the sand

I have just read the case of HMRC v Evans, 2014 UKFTT 628 TC with interest. This involved an “old style” pre- March 2006 life interest trust. For those not in the know a life interest trust arises when an individual, through a trust, has the right to enjoyment of assets but cannot dispose of... Read More

Employee Facebook profiles: Should employers have access?

  Social media within the workplace is an increasingly common subject, integrating into the way businesses operate around the world. The power of social media over the past few years alone has proven a vital tool for success for businesses both big and small, helping them promote, advertise and gain access to a pool of... Read More

Dangers of DIY probate

Recent figures published by the High Court have revealed a threefold increase in claims for the mishandling of a deceased individuals estate over the past year. The figures follow a surge in the number of DIY executors appointed by families to handle probate matters. Appointed by a testator to carry out the terms of the... Read More