The Chancellor George Osborne’s announcement in last week’s Budget of changes to deeds of variation, which allow people to reduce the amount of inheritance tax they pay, will have a “mixed effect”, according to Jonathan Russell, partner at UK200Group member firm ReesRussell. Russell says many deeds of variation are used to “sensibly align inheritances where the beneficiaries feel the distribution is unfair or inappropriate”.
26 March 2015
A mixed inheritance
MOVERS & SHAKERS
Clarke Willmott—Kevin Joynes & Neil Gosling
Clarke Willmott bolsters housebuilder expertise in Birmingham
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Carpmaels & Ransford—Kevin Cordina
Firm adds former Simmons Simmons patent head to engineering and tech team
ACTAPS—Sally Goodger
Freeths strengthens its voice in national disputes with ACTAPS committee appointment
NEWS
Some employment law controversies never disappear—they merely lie dormant
Artificial intelligence (AI) is transforming legal practice, but its successful adoption depends as much on culture as technology
The fallout from Lord Mandelson’s appointment and dismissal as UK ambassador to Washington raises profound questions about constitutional governance, accountability and political appointments
Pastries may be in the firing line while kebabs escape scrutiny, but the reality is far more nuanced
The Supreme Court’s decision in Dillon highlights a central tension in modern public law: rights may be recognised without being fully realised
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