Publications

We regularly produce legal briefings, newsletters, practice leaflets, books and brochures on a wide range of topics.

Please browse the most recent publications below, or use the Core Area and/or Publication Type filters on the left.

 

Publications: Hugh MacDougald

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Chattels : Inheritance Tax Mitigation

When considering estate planning, most people hope that their possessions will go to members of their family after their death rather than to the Chancellor of the Exchequer. The importance of considering personal chattels such paintings, furniture, silver and jewellery is sometimes overlooked which is the theme of this briefing.

(Publication Date: Thu 16 Oct 2014)

Probate and the Administration of Estates

If you have been appointed an executor in a deceased person’s will, or are entitled to be an administrator if there was no will, we hope this guide will help you to understand what steps are required. In the event of a death, most families will wish to attend to such matters as the funeral or memorial service before dealing with estate business and this is entirely proper.

(Publication Date: Fri 03 Oct 2014)

Lifetime Gifts of capital – the taxation consequences

This Briefing considers the most tax efficient way of giving gifts to your family during your lifetime.

(Publication Date: Tue 23 Sep 2014)

Leaving 10% of an Estate to Charity to Benefit from Lower IHT Rate

Draft legislation has been included in the Finance Bill 2012 which will help people to reduce their inheritance tax burden if they leave a portion of their estate to charity.

(Publication Date: Fri 12 Sep 2014)

Powers of Attorney and Advance Decisions: The Legal Consequences of Mental Incapacity

Mental incapacity may arise at any age whether it is due to an illness such as dementia or an accident. This briefing discusses the important issue of Powers of Attorney and what they can entail.

(Publication Date: Sun 07 Sep 2014)

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