Philippa Roles considers the new provisions making companies and partnerships liable to criminal charges if a person associated with them knowingly or unknowingly facilitates tax evasion by another person and they did not have sufficient procedures in place to prevent that facilitation.
The purpose of this quick guide is to explain what mediation is and how it works in civil disputes. (Note that mediation has a different meaning in family proceedings and this guide does not address that context).
The law relating to inheritance tax and nil rate bands for spouses (including civil partners) has changed and nil rate band discretionary trusts may no longer be needed in a Will. Now may be a good time to review your Will and this article sets on some of the advantages and disadvantages of using a nil rate band discretionary trust.