Gifts by attorneys and deputies

New guidance has been issued in relation gifts made by deputies of the Court of Protection and attorneys (people acting under a Power of Attorney). The Court of Protection is the Court which has jurisdiction over the affairs of people who have lost the capacity to...

Stamp Duty Land Tax

One of the issues identified by the previous government is the difficulty which younger people have in getting onto the property ladder; and part of that government’s solution has been to introduce a tax on second homes, which came into force on 1 April 2016. This...

Annuities: a casualty of Brexit

While the stock market has defied the worst predictions of Brexit, reflecting in part the benefits to exporters of a lower value pound, the reduction in interest rates resulting in the surge in demand for Government bonds has had a severe detrimental effect on annuity...

Balancing the books post-Brexit

In her first public statement after assuming office, Prime Minister Theresa May made clear her intention that her government’s policies should benefit “ordinary working-class families” rather than “the privileged few”. This suggests that any tax changes are likely to...

Keep calm and carry on!

Data published by the Investment Association has shown that Brexit resulted in the sharpest ever sell-off of investments by UK savers. £3.5 billion of investments were sold in June as panic took hold and investors let their hearts over-rule their heads. One month...