Susi Dunn considers agricultural property relief from inheritance tax, the costs risks involved in entering into contentious probate proceedings and the reduced IHT rate
When dealing with the settlement of a person lacking capacity, the Court of Protection must decide whether it is more appropriate to authorise a trust or appoint a deputy. So, what must it consider to reach a decision? Ruth Hughes reports
From new rules allowing charities to run a more effective total return investment policy to a complete reform of the treatment of capital and income, the Trusts (Capital & Income) Bill will provide much-needed clarification for trustees, says Sonal Shah
