The introduction of civil partnerships from 5 December 2005 was hailed as a momentous occasion in the battle for equality of rights for same-sex couples. The later introduction on 13 March 2014 of same-sex marriage was believed by many to conclude that battle.
In the current climate of headline news relating to tax avoidance, many members of the public are questioning whether they may fall foul of the law by taking any steps at all to reduce the tax which they pay.
The rules of intestacy determine how a deceased person's estate is distributed if they should die without a Will. Recent changes to the rules, introduced in 2014, have simplified matters to a certain degree.
Family Charters are an increasingly popular way for family businesses to create a structure by which to enhance the future prosperity of the business and to minimise the risk of disharmony amongst the family members.