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“E-Wills”: The Future of Will Making?

Friday, 29 September 2017

Andrew Paterson

Wills

We have been living in the “digital age” since the 1970s but, with the law on Wills predating this era -The Succession (Scotland) Act 1964, in Scotland, and The Wills Act 1837, in England - it’s fair to say that the rules for creating a Will are more than a little behind the times. With many aspects of our lives now conveniently managed using technology, there is no doubt that we increasingly expect to be able to do so. However, while technology is widely used to prepare hard copy Wills, there is, as yet, no recognition of electronically executed or stored Wills. With The Law Commission of England and Wales currently consulting on the introduction of Electronic Wills, it may not be long until Will writing catches up with the times.

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The Importance of Updating Your Will

Thursday, 21 September 2017

Andrew Paterson

Wills

Charity will campaign Will Aid has highlighted the importance of keeping your will up-to-date to reflect any changes in personal circumstances.

3433 Hits

Tags:

Updating A Will Will Writing Advice Edinburgh Write A Will Edinburgh

3433 Hits

EU 4th Anti-Money Laundering Directive – Key Changes to Money Laundering Procedures

Thursday, 06 July 2017

Andrew Paterson

Trusts

The 4^th Anti-Money Laundering Directive took effect in the UK on Monday 26 June and introduces new procedures that must be followed when carrying out Anti-Money Laundering checks. The legislation has the effect of increasing the requirements for identification checks on trusts in particular and makes it a requirement that trusts are registered.

3665 Hits

Tags:

trusts anti-money laundering trustees HMRC

3665 Hits

Update regarding Public Registries of Trusts

Tuesday, 17 March 2015

Andrew Paterson

News

In June last year, I posted a Blog regarding European Parliament proposals under draft anti-money laundering rules for public registries of trusts. (See http://www.murraybeith.co.uk/blog?id=15). The terms of the EU’s Fourth Anti-Money Laundering Directive were finally agreed at the end of 2014 and the good news is that these are much less far reaching than previous drafts of the Directive.

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More Potential Changes to the Inheritance Tax treatment of Trusts

Wednesday, 07 January 2015

Andrew Paterson

Tax

In July, I posted a Blog regarding the Government’s proposals to change the Inheritance Tax treatment of certain types of trusts. In particular, the Government suggested that there should only be a single nil-rate band available to be shared among all trusts established by the same individual after 7 June 2014. In the 2014 Autumn Statement, the Government announced that that proposal (which had met with heavy opposition) would not be taken forward.

3106 Hits

Insights

Andrew Paterson

“E-Wills”: The Future of Will Making?

The Importance of Updating Your Will

EU 4th Anti-Money Laundering Directive – Key Changes to Money Laundering Procedures

Update regarding Public Registries of Trusts

More Potential Changes to the Inheritance Tax treatment of Trusts

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