Anna Howat

Trustees who missed the September deadline to comply with the expanded scope of the Trust Registration regime have been thrown a lifeline by HMRC, with the news that penalties will not be imposed on those who missed the cut-off date through ignorance. ...

As they get older, most people are understandably keen to ensure that their home is not sold to pay care fees. They also want to protect their estate from inheritance tax, probate fees and claims from creditors or ex-spouses. Essentially, they wish to...