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Related news & insights - Lucy Edwards
Charities and the inheritance of property
Posted: 17/05/2022
Charitable gifts in wills take many forms. When a charity is left a share of the residue of a person’s estate - that is, a proportion of what remains after the estate’s liabilities and administration expenses have been paid - an important question to ask is: “What assets comprise this share?” Is there simply cash to distribute......>>
What next for capital gains tax? Part 2: The Office of Tax Simplification recommends targeted reforms
Posted: 12/08/2021
In our article published in December 2020 (here) we reported on the bold recommendations for capital gains tax (CGT) reform made by the Office of Tax Simplification (OTS) in the first of its two reports. The first report considered the policy design and principles underpinning CGT......>>
What next for capital gains tax? The Office of Tax Simplification makes bold recommendations
Posted: 01/12/2020
Alarm bells will be ringing for many taxpayers and their advisers following the report published by the Office of Tax Simplification (OTS) on 11 November 2020. Its recommendations, which are made independently to the Government, have the potential to increase capital gains tax (CGT) revenues by billions of pounds...…>>
UK implementation of the Fifth Money Laundering Directive
Posted: 30/10/2020
The Government has introduced new legislation which increases reporting obligations for trusts, following its implementation of the European Union’s Fifth Money Laundering Directive (5MLD). The legislation came into force on 6 October 2020 and has wide-ranging implications for trusts...…>>
Good news for testators … but too little too late?
Posted: 29/07/2020
The Government has announced an intention to introduce new legislation to allow wills to be witnessed by video technology from September 2020. Currently wills must be executed in the physical presence of two witnesses. The witnesses must be able to see the testator physically sign their will...…>>
Winter come early: the charity sector and the impact of Covid-19
Posted: 13/05/2020
As the world contemplates an uncertain economic future, trustees of UK grant making charities will be all too aware that many operational charities will be looking to them to plug the gap in their finances left by falling income, closed shops and the cancellation of fundraising events...…>>
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