Articles by Freya Marks

The General Election 2017: private client measures on hold

Following Prime Minister Theresa May’s announcement that there would be a snap general election, the government withdrew a substantial number of provisions from the Finance Bill 2017, which received Royal Assent on 27 April 2017. The Finance Bill needed to be enacted before Parliament was dissolved so that the government continued to have authority to […]


Landmark ruling by Supreme Court on unmarried couples’ rights (In the matter of an application by Denise Brewster for Judicial Review (Northern Ireland) [2017] UKSC 8)

On 8 February 2017, a judgment was handed down in the Supreme Court, in a case concerning a requirement in a fairly obscure piece of legislation, the Local Pension Scheme (Benefits, Membership and Contributions) Regulations 2009 (the “2009 Regulations”). The 2009 Regulations provide for the payment of retirement pensions to members of the scheme and […]

Residence Nil-Rate Band: the basics

The estate of an individual who dies on or after 6 April 2017 may qualify for an increased tax-free amount, the residence nil-rate band (RNRB), if their estate includes an interest in a home which is being left to their direct descendants. This is in addition to the existing nil rate band (NRB) of £325,000 […]


Autumn Statement 2016: a private client perspective

In general, the 2016 Autumn Statement (the “Statement”) brought no significant ‘surprise’ announcements for private clients; indeed on the inheritance tax front the Statement was particularly quiet. Perhaps the biggest revelation was that this was Phillip Hammond’s first and last Autumn Statement. The new Chancellor, Mr Hammond plans to reverse the Autumn Statement and the […]

Update on the Inheritance Tax position of Non-Domiciled Individuals

Domicile is a common law concept which is distinct from an individual’s residence or nationality. Generally speaking, it is the country where an individual intends to settle permanently. The concept is not defined in statute for tax purposes and depending on the circumstances, it can be a rather complex area which is open to dispute […]