Plus ca changeFocusing on the disappointment of what the Finance Bill omits should not detract from the positive changes it introduces, says James Badcock
More clients need to be encouraged to make an LPA It is just over four years since we saw the change from enduring power of attorney (EPA) to lasting power of attorney (LPA) and my worry is, because of the change, fewer people than before are making powers of attorney.
IHT mitigationWhat happens to the trust of a surviving spouse who then remarries? Charlotte Reed explains
Give and takeRegular giving is an effective weapon in the armoury of inheritance tax planning strategies
High stakesSandra Davis argues that our discretionary system of matrimonial finance is fairer than the alternatives
Paper chainRecent guidance from HMRC demonstrates the ?importance of keeping the paperwork for pension ?schemes superseded by a SIPP. Judith Morris reports
African sunriseSouth Africa is emerging as a strong market economy with a dynamic investment environment, says Mervin Messias