Are agricultural and business property reliefs at threat?
The publication of a HMRC report into inheritance tax reliefs and exemptions, followed by a request to the Office of Tax Simplification by chancellor Philip Hammond to review the IHT regime, show that the government clearly has the tax regime in their sights. Here our tax planning specialist Ian Naylor explains why agricultural and business property reliefs are under threat and why there’s never been a better time to review your tax situation. “HMRC has published a paper on the influence of IHT reliefs and exemptions on estate planning, with a particular focus on agricultural and business assets. There have...
6 min read.
What access rights do grandparents have to see their grandchildren in the event of a divorce?
Grandparents’ Rights There can be many reasons why family relationships do not run smoothly. As grandparents, exactly what rights do you have if you have been denied access to your grandchildren? Here our Family and Matrimonial specialist, Lisa Cogger, answers your key questions. What legal rights do grandparents have to see their grandchildren? Sadly, grandparents do not have an automatic right to contact with their grandchildren. However, family courts will recognise the invaluable role which grandparents play in their grandchildren’s lives and it is very rare that a court would refuse access unless there is evidence of serious welfare concerns...
6 min read.