Is it possible to disinherit a child?
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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Legal Insights & Industry Updates
Life, business and the law
The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.
Latest articles from Leigh Beirne
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Setting up a Trust – who should I select as my Trustees?
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.
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Powers of Attorney - when can an Attorney make gifts from the estate of an Adult with Incapacity?
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.
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Air miles, loyalty points and succession – what happens to your points when you pass away?
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?
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Farming and crofting: a brief guide on Inheritance Tax reliefs
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.