Tax and Financial Planning

Recent reports showing an increase in fraud, and newspaper headlines regarding the conviction of a banker and financial adviser after more than £1.4 million was stolen from the investment accounts...

So-called ‘discounted gift schemes’ have been used in Inheritance Tax (IHT) planning for many years. The basic idea behind them is that a gift is made by a person whose...

In April 2007 the Department of Health introduced a new Mental Capacity Advocate service. At the same time, a new code of practice was introduced which makes it clear...

Mental capacity has always been something of a problem area of the law. The aim of the Mental Capacity Act 2005, which became fully operational in October 2007, is...

In the April 2003 Budget, the Chancellor of the Exchequer announced  the introduction of the Child Trust Fund (CTF). The CTF is a savings and investment account for children. Children...