Insights

In total, 1,080 estates paid IHT on gifts in the 2021/22 tax year (the most recent year that data is available) – compared to less

One estate-planning tool is the use of life insurance and sales have surged 18% as families rush to protect their estates from these increases. Life

Under current law, marrying or forming a civil partnership automatically revokes any existing Will, unless that Will was specifically made with the upcoming marriage or

This proposed change reflects the fact that the law in England and Wales already recognises that 16-year-olds generally have the capacity to make informed decisions.