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    The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulation 2017 came into force on 26 June 2017 as part of a global bid to increase transparency. The Regulation imposes new obligations on Trustees to maintain accurate and up-to-date information about the “beneficial owners” of “relevant Trusts”. To provide a platform […]

    As you may know, the new Residence Nil Rate Band (“RNRB”) was introduced in April 2017. The new rules provide that if you leave your home to a direct descendant such as a child or stepchild, you may be entitled to an additional relief which can reduce the potential Inheritance Tax payable on your death. […]

    Renowned for its high-quality partner-led legal advice, Hay & Kilner has been recommended in 19 practice areas in The Legal 500 2017, a clear sign of the quality and breadth of service offered to its loyal client base. Named as a regional heavyweight, the full-service Newcastle based firm is regarded in the highest terms for […]

    Many of you will be aware of the Supreme Court decision earlier this year in the case of Ilott V The Blue Cross and Others. This was a case in which the estranged daughter of the deceased was left nothing under the terms of her mother’s Will. She, therefore, challenged her mother’s estate under the […]

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