The High Court in England has recently issued its ruling in an interesting case involving the disinheritance of Christopher Gosden, whose mother left the bulk of her £1.25 million estate to her civil partner.
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Latest articles from Leigh Beirne
One of the most important decisions to be made when setting up a Trust is in relation to the appointment of Trustees. Serious consideration should be given to this, particularly given the wide ranging powers of Trustees and the responsibilities placed on them.
A Power of Attorney is a legal document that allows a person (the Adult) to appoint one or a number of people to look after their financial and welfare affairs in the event that they are no longer able to make decisions for themselves. Here we look at one of the more controversial powers that an Attorney will often have - the power to make gifts.
Despite being one of the last things you might think to consider when someone dies, loyalty card points and air miles are becoming ever more valuable assets forming part of a deceased's estate. But how can you make sure they aren't lost?
Leigh Beirne is part of Harper Macleod's private client team and a regular visitors to Shetland and other areas where crofting and farming issues are often to the fore. Here, she highlights the potential value of certain reliefs on Inheritance Tax liability, and how to ensure you don't allow your estate to be diminished unnecessarily.