Not to sure if you have noticed, but I'm finding that the turnaround times in the Principal Probate Registry have ...

Just a quick reminder on acting as executor on estates. As you will be aware, it is possible to have ...

I talked in a previous blog post last week about gift splitting. That is, gifts from A, to B and ...

We all know that parent to child is group A. But just remember, child to parent is also group A ...

I hope you are having a good day and settling into the New Year. Just a short note on gifting ...

In my last number of mails I talked about disclaimers. I mentioned that it is possible to disclaim in favour ...

I come across disclaimers quite lot in practice. The normal effect of a disclaimer is that the disclaimed asset goes ...

You probably come across disclaimers a lot in practice. They are very useful and can be more tax efficient than ...