The Law Commission has issued a consultation into the reform of the law of wills taking account of modern technology and practices.
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Some recent adviser research carried out by Technical Connection reveals that concern over access and control are two of the main impediments to estate planning being carried out . Tony considers ways in which these concerns may be overcome and especially the role that appropriate protection policies in trust might play.
A Fairer way of calculating trust charges (the 3rd consultation) sets out a new basis for applying inheritance tax to discretionary trusts. Whatever is implemented in legislation next year will apply to trusts created on or after 7th June 2014 .There’s a need for advisers to consider how various financial product/trust combinations will be affected.