Claimant not penalised by High Court for legal error - our dispute lawyers explain the importance of using a recommended legal expert
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Inheritance tax (IHT) does not begin to affect an individual’s estate until the value of his or her estate is over £325,000. Once an estate surpasses this value, the proportion of the estate above this nil-rate band becomes subject to IHT of 40%. The only exception to this is in the context of married couples and civil partners, whereby the nil-rate band threshold can be transferred. When this happens the survivor’s nil-rate band threshold doubles to £650,000. However, above this value the survivor’s remaining estate too becomes subject to IHT of 40%.
As part of the build up to a court trial it is usually the case that any expert who will provide evidence needs to be decided quite some time in advance. However in a recent case the Defendant asked the court permission to change experts very close to trial.
Following her separation from her husband, Alison Sharland received £10 million. She understood this to be half his wealth but subsequently discovered that his business was worth significantly more.
Today is due to be the hottest day of the year so far. With temperatures rising in the workplace, we have been interested to read the guidance on the Health and Safety Executive’s (“HSE”) website regarding minimum and maximum temperatures in the workplace.