Articles by Stephanie Brobbey

Trust Registration Service – an overview

HMRC’s new online Trusts Registration Service (TRS) was launched in July 2017. This new online facility was introduced partly to implement new regulations relating to the UK’s anti-money laundering and counter-terrorist financing regime, and partly to extend HMRC’s digital remit in the age of tax transparency, although it has not been without its technical glitches […]


The dangers of DIY wills

This article first appeared in The Money Pages. Contemplating mortality and planning ahead for death is not appealing to most people. There is often a deep-seated fear or unease which surrounds the act of preparing a will and getting one’s affairs in order. It’s no wonder, therefore, that some people prefer to take matters into […]

Are ‘deputies’ the new guardians of private wealth?

This article first appeared in Spear’s. When it comes to controversy in the private client world, Lasting Powers of Attorney (LPAs) are not generally among the usual suspects. So when retired Court of Protection Senior Judge Denzil Lush vowed on BBC Radio Four’s Today Programme last month never to sign an LPA, it’s safe to […]


The Budget 2016: five key changes affecting private client

On 16th March 2016, George Osborne announced his Budget to Parliament. Among the raft of measures introduced are a number of significant developments relevant to taxation and broader private client issues. In this article we have highlighted five of the most noteworthy changes. 1. Reduced rates of Capital Gains Tax (CGT) For disposals on or […]

Last chance saloon? Pension planning opportunities and pitfalls; action needed before 5th April 2016

There are significant changes happening to pensions, again, from April 2016. These changes include restrictions on future contributions and tax relief and a limit on how much you can save into pensions without a future tax charge. This article highlights these changes, identifies those who may be affected and the actions that need to be taken before […]


Intestacy and Family Provision Claims on Death: Update

Following a six-year project by the Law Commission, the Inheritance and Trustees’ Powers Act 2014 (“the Act”) received Royal Assent in May 2014 and came into force on 1 October. The Act brings changes to the law of inheritance, in particular the Intestacy Rules and family provision claims. This article provides a basic introduction to […]

New Inheritance Tax Rules for Non-UK Domiciled Spouses

The Budget which was announced on 20 March 2013 has brought welcome news for couples with a mixed UK and non-UK domicile.


Inheritance Tax Update

Summary of the latest changes to the tax free threshold and Business Property Relief on holiday home lets

Gifts out of Surplus Income

A useful way of making unlimited gifts of money to individuals which fall outside the estate for Inheritance Tax purposes. Read on to see when the exemption can apply.