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 Sarah Stewart

  • Who has authority to make funeral arrangements?

    Who has authority to make funeral arrangements?

    In some circumstances, particularly where there is a dispute, the question arises as to who actually has the right to make funeral arrangements when a loved one passes away. This article outlines the rules whether the person has left instructions or not.

  • The importance of disclosing gifts to your family for inheritance tax purposes

    The importance of disclosing gifts to your family for inheritance tax purposes

    One of the most important tasks when administering the estate of someone who has died is dealing with inheritance tax (IHT). Subject to any reliefs and exemptions, this will be due if a person’s estate is worth more than £325,000 when they die. However, in addition to the estate owned by the deceased at their death, any gifts made by the deceased while they were alive must also be considered.