News

  • Unintended consequences of the transferable nil rate band

    Unintended consequences of the transferable nil rate band

    In 2007 the government introduced the concept of the inheritance tax 'transferable nil rate band' whereby the 'nil rate band' of someone who has died (i.e. the inheritance tax free allowance, currently worth £325,000) is increased by the va...

  • Creating a Dementia Friendly Community in Norfolk

    Creating a Dementia Friendly Community in Norfolk

    Last year, we held 6 free dementia awareness sessions in conjunction with Dementia Friends – an initiative lead by the Alzheimer's Society to help spread the word about dementia and to help create dementia friendly communities across Norfol...

  • Converting a Civil Partnership to a Marriage

    Converting a Civil Partnership to a Marriage

    Couples who had registered their Civil Partnership in England and Wales can now convert this to a marriage. After initial criticism of the lack of romance involved in a purely administrative process, there are two options: A stan...

  • Court of Protection limits IHT planning

    Court of Protection limits IHT planning

    In a recent case involving the removal of a lady's 2 sons as her attorneys under a Lasting Power of Attorney, Senior Judge Lush has looked critically at attorneys who take steps to reduce the estate for IHT purposes without prior permission...

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