Expert insights

Agricultural Property Relief is a Tax Planning mechanism available to farmers and landowners to make the transfer of farming land…

When an individual dies, their assets and liabilities are calculated as at the date they died, this is known as…

Charitable Trustees should seek to maximise the return on their investments; except where the investment is in explicit conflict with…

If your Will is made in a Commonwealth Country the general principle is that the Will is deemed valid in…

Equality for un-married couples has increased but there’s been no change to taxation structure and parts of the tax code…

There were no announcements in this year’s Budget about tightening up Capital Gains tax (CGT) and Inheritance tax (IHT)….

Are you reaching retirement age? In our latest article, we explain some of the things you should start thinking about…

Home-made Lasting Powers of Attorney do not always achieve what was desired or intended. This is why we don’t recommend…

For many years Herrington Carmichael has offered inheritance tax planning advice……

This has sparked rumours in many circles that the Chancellor is looking for a way to raise money from Capital…

For experienced will writing is more than just form completion….

New Trust Registration Services rules. We now know what the rules are going to require us to do……