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Trusts & Succession

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Inheritance Tax and pensions: Budget 2026 brings some welcome practical changes

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Budget 2026: US LLCs, French SCIs and other reverse hybrids

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Budget 2026: Capital Gains Tax (CGT) exit charges – temporarily migrated trusts

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Impact of Inheritance Tax pension changes on SIPPS and SSAS

TTS

Why more families are being drawn into the Inheritance Tax net

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Why the concept of domicile is not dead yet

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Trust Corporations and Professional Trusteeships

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Probate fees rise by more than 75%: What executors and families need to know

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Family farms: untangling ownership and occupation

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Conditional exemption: from Inheritance Tax

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Surplus Income Gifting: navigating the IHT exemption

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What to reveal? Trusts and the disclosure of information during disputes

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Estate planning: don’t let overage trigger a tax shock

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Taper relief and inheritance tax on lifetime gifts: one of the most misunderstood rules in estate planning

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Lessons for executors: out-of-time 1975 Act claims

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