Blogs & opinions
You are currently filtering for: executries

Ministers proposing to leave legal rights alone
No action on SLC plan to extend rights over whole estate

Updates to IHT 400s on gifts and jewellery
HMRC asks about agent's authority; raises value threshold

HMRC investigating more estates for IHT underpayment
Residential property valuations most likely to be queried

Guidance on declarations in applications for confirmation
SCTS states when marriage/civil partnership declaration not needed

HMRC revises inheritance tax procedures
Process changes regarding the IHT400 set out in newsletter

Commissary and OPG fees about to rise
Inflation increases in force from 25 April

Styles agreed for confirmation declarations
Society and SCTS settle post-2016 Act forms

Beneficiary distribution: best practice to check insolvency
A simple search could avoid making the wrong payout

Facility and circumvention: a high bar
More clients are looking to challenge wills, but it isn't easy

Solicitors overlooking new IHT400 procedure
HMRC will not return principal C1s and C4s sent

No arrangements on death – who steps in?
A 2016 Act governs entitlement to make funeral arrangements

Downsizing and the residence nil rate band
Further guidance from HMRC on qualifying for higher value

HMRC procedure change speeds up confirmations
Alternative to stamping principal C1 proving effective

Letter: matrimonial home anomaly
A surviving spouse's rights can still be very limited where there is a will

Confirmation and the 2016 Act
From a letter to the Society from Scottish Courts & Tribunals Service

Succession (Scotland) Act begins to impact
Most provisions expected to commence this autumn

Estates: is a tax return needed?
Requirement arises if any of three thresholds crossed

OPG cuts out the paper
Deeds registered electronically will only be issued electronically

Bonds of caution dispensation extended
2016 Act exempts certain civil partners and small estates

Will Aid needs you!
Reasons for taking part in the 2011 campaign