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Adobe PDF file Inheritance Tax: Residence Nil Rate Band
Inheritance tax is payable upon death at the rate of 40% on the value of an individual's net estate above the Nil Rate Band (NRB) of 325,000 pounds. From 9 October 2007 upon the death of a surviving spouse or civil partner, where the NRB of the first to die was not utilised in whole or part, it was possible to transfer the unused part of the NRB to the survivor's estate. This could result in a maximum uplift to 650,000 pounds of the estate of the surviving spouse or civil partner. This is known as the 'transferable nil rate band' (TNRB). For some people this has now been enhanced.
File type: Adobe PDF file, File size: 441KB
Adobe PDF file Escalating ground rent scandals in flats
Would you believe me if I told you the stunning new apartment you bought last year could be virtually unsaleable in a few years time? This is the reality facing an increasing number of flat owners being held to ransom due to the escalating ground rents set out in some leases.
File type: Adobe PDF file, File size: 455KB
Adobe PDF file The rights of those who co-habit compared with married couples
The public's perception of financial arrangements for unmarried couples, as opposed to married ones, highlights that there is a great deal of confusion. This is because, probably a large proportion of the public believe that unmarried couples have the same right as married couples when seeking financial support for themselves or their children.
File type: Adobe PDF file, File size: 372KB
Adobe PDF file The pitfalls of divorcing without resolving financial matters
These days, many are tempted to pursue divorce with minimal or no involvement from solicitors. There is no greater illustration of the pitfalls to this approach than the long running case of Wyatt v Vince.
File type: Adobe PDF file, File size: 370KB
Adobe PDF file Employment Law Update - Settlement Agreements in the Employment Field
There are times when relations between employer and employee become strained and fraught. There are instances where employers follow no process, whether or not they have a staff handbook with stated policies. In such circumstances, the employer risks an employment tribunal claim whilst others may follow lengthy procedures to achieve a fair dismissal.
File type: Adobe PDF file, File size: 416KB

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