When it comes to succession planning for business owners, careful consideration should be given to the businesses' constitutional documents to ensure the owner's wishes as set out in their will can be implemented.
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 Private client articles
With the end of the 2017/2018 tax year approaching you may want to make sure you have considered and where possible made use of the available allowances and exemptions, before the end of the current fiscal period (5th April).
When you separate, there will be lots of issues that need sorted out. Childcare arrangements, paying the mortgage and other household bills, dividing up assets and dealing with debts are just some of the typical matters separating couples need to resolve. Here, we look at some of the common questions people going through a separation have and what you need to know in relation to them.
Request for Annual Scottish Finance Bill made by leading organisation the Chartered Institute of Taxation
The Chartered Institute of Taxation (CIOT) has confirmed that it has renewed its request for the introduction of an annual Scottish Finance Bill to improve scrutiny of devolved tax legislation.
The Chancellor has requested a review of the current Inheritance Tax (IHT) rules to identify ways to make declaring and paying IHT "as smooth as possible". What could this mean for IHT limits?