HM Insights

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 interestings aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.

Latest articles from Samantha Taylor

  • Legal Rights in Scotland – what are they?

    Legal Rights in Scotland – what are they?

    In a recent Supreme Court decision the Court upheld the wishes of a mother who decided not to make provision for her daughter in her Will. In Scotland we have the important concept of "Legal Rights" which prevents children from being disinherited in the way that can take place in England. Here's what you need to know about Legal Rights.

  • How can you make use of the new Residence Nil Rate Band?

    How can you make use of the new Residence Nil Rate Band?

    For deaths occurring on or after 6 April 2017, a new Residence Nil Rate Band (RNRB) allowance for Inheritance Tax has become available in addition to the existing nil rate band of £325,000 per person. The RNRB allows individuals to leave a house to direct descendants with some or possibly all of the property value being free of inheritance tax. The RNRB, once it has been fully introduced, could result in a £140,000 saving.