A salary sacrifice pension is a tax-efficient arrangement where an employee agrees to give up part of their salary, and in return, the employer pays that amount directly into the employee’s pension. Instead of being paid as cash income, the contribution goes straight into the pension pot, which can reduce both income tax and National...
The Law Society of England and Wales (the Law Society) has asked the government to amend the legislation on making wills without further delay, six months after publication of the Law Commission of England and Wales’ report Modernising Wills Law. ‘There has been no movement from the government on updating this crucial law’, says the...
A daughter who was left just £250 in her father’s Will has successfully challenged it in court, securing a share of his £600,000 estate. Laxmikant Patel, 85, died in October 2021, leaving his home entirely to his eldest daughter, Anju, while giving his younger daughter, Bhavenetta, and his son, Piyush, only £250 each. Anju claimed...
Rising Inheritance Tax in the UK The Inheritance Tax UK receipts have reached a record £4.4 billion in just six months, signalling how more families are being drawn into the IHT net. With property values increasing and tax thresholds remaining frozen, many once-exempt estates now face significant tax bills. HMRC’s data show that IHT has...
A will made by the late Sheila Carter in February 2015 in favour of her friend John Quinn was ‘procured by some form of pressure’ exerted by Quinn, the England and Wales High Court has ruled. Its conclusion was based on circumstantial evidence, including the deceased’s total dependence on Quinn; her ‘pathological anxiety and fear...
When Trust Was Broken: False LPA Witnessing Estate planning relies heavily on trust and legal integrity. A recent case of false LPA witnessing shattered that trust when an estate planner falsely claimed to witness signatures on a Lasting Power of Attorney (LPA). This misconduct has led to a professional ban, highlighting the grave consequences of...
Understanding Adverse Possession in Estate Contexts Adverse possession is a legal doctrine allowing someone to claim ownership of land under certain conditions if they’ve occupied it without permission. In the estate administration landscape, this concept becomes particularly complex, as seen in the High Court case of Nazir v Begum [2023]. This case clarifies the interaction...
The England and Wales Family Court has concluded that a trust set up by London property developer Mario Michael was a sham, intended to shield significant assets which should have formed part of the total matrimonial assets to be shared on divorce. It decided that Michael controlled the trust assets at his sole discretion, and...
Starting from November 2025, the UK government will officially roll out a compulsory ID verification system for company directors, Persons with Significant Control (PSCs), and those filing on behalf of companies. This step is part of the broader reforms outlined in the Economic Crime and Corporate Transparency Act 2023, which aims to enhance corporate transparency and combat fraud....
Stamp Duty Land Tax (SDLT) can be a confusing area, especially when dealing with run-down or damaged properties. A recent Court of Appeal ruling in the case Mudan v HMRC ([2025] EWCA Civ 799) brings important clarity to the residential SDLT rules, especially regarding properties in poor condition at the time of purchase. Background to...
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Copyright by CareAccountancy. All rights reserved.
