We will all be aware of the impact of Alistair Darling’s change to the treatment of the Nil Rate Band between married couples and civil partners. We have all seen the headlines talking about the ‘joint allowance’ of £624,000 available from 6 April. Now that the dust has settled a little and we start to look at the practicalities of the situation it is clear that all is not as simple or straightforward... 

When Christina Foyle, the eccentric owner of Foyle’s Bookshop, died in 1999 she left much of her £59million estate to charity. Battersea Dogs Home, the Royal Society for the Encouragement of Arts, Manufacturers and Commerce, the Book Sellers Provident Association and the animal charity the Cinnamon Trust where specifically named as beneficiaries of £5000 gifts but most of the estate was left to... 

The provision for a guardian in a Will is something which should be considered by all parents with children under the age of 18. The l aw relating to Guardianship, contained in the Children Act 1989, is concerned with the welfare of a child whose parents have died. The law allows a parent with parental responsibility, or anyone who is a guardian of a child already, to appoint a guardian in the event...