What are the tax implications of trusts?
Tracy Creed, partner and head of the Private Client team at law firm Sydney Mitchell, explains the different types of trusts and their tax liabilities.
A guide to statutory interest on pecuniary legacies in wills
What is a pecuniary legacy? Alistair Spencer and Govind Johal of Shakespeare Martineau explain pecuniary legacies and when statutory interest is payable on them.
Proposal to destroy original wills dropped
Following a government consultation on the long-term storage of wills in England and Wales, the Ministry of Justice has announced it will retain all original wills after opposition to their proposed destruction.