7 mins
27 Jul 2026
Gifts made within seven years of death
A guide to the seven year rule for gifts, including inheritance tax implications, taper relief and the responsibilities of executors and administrators.
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Publications
Results: 152 items
7 mins
27 Jul 2026
What to do after someone dies: A simple guide
A practical guide to the first steps after someone dies, including registering the death, arranging the funeral, finding a will and dealing with the estate.
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8 mins
27 Jul 2026
Administering an estate
Learn how to administer an estate after a death, including probate, inheritance tax, executor responsibilities and distributing assets to beneficiaries.
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7 mins
27 Jul 2026
Can you reject or redirect an inheritance?
Learn how to redirect or refuse an inheritance using a deed of variation or disclaimer, and understand the legal and tax implications.
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3 mins
14 Jul 2026
How will the Finance Act 2026 affect claims under the Inheritance (Provision for Family and Dependants) Act 1975?
The Finance Act 2026 brings pensions into scope for inheritance tax. We consider the potential implications for 1975 Act claims.
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4 mins
23 Jun 2026
Can AI write your will?
Technological innovation continues to advance at remarkable speed, and AI is increasingly being used to generate wills quickly and at little or no apparent cost. While this may seem appealing, any savings achieved at the outset can be illusory. In practice, AI-generated wills can expose individuals and their families to significant risks, including disputes, costly rectification, and litigation after death.
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4 mins
23 Jun 2026
Rings, romance and regret
A celebrity engagement is enough to set social media alight, with a dazzling diamond ring causing instant widespread speculation. But behind the sparkle and the pop culture buzz lies a surprisingly common legal question: what happens to the ring if the engagement doesn’t lead to a wedding?
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2 mins
23 Jun 2026
60 seconds with... Rachael Armstrong
Meet Rachael Armstrong, private client partner, who talked to us about her first year at Mills & Reeve.
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4 mins
23 Jun 2026
The UK’s Temporary Repatriation Facility: A three-year window of opportunity
On 6 April 2025, the UK’s tax code for internationally connected individuals was dramatically overhauled. As a temporary concession to help affected individuals arrange their tax affairs, and (in keeping with its wider policy to discourage the use of offshore trusts for tax planning) to encourage settlors to wind up their non-UK trusts, the UK government has introduced a new Temporary Repatriation Facility (TRF).
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5 mins
23 Jun 2026
Managing social media and privacy during divorce
In an age where daily life is increasingly documented online, social media can become a minefield during divorce or relationship breakdown. What once served as a space to share milestones, holidays, and family memories can quickly transform into a source of conflict and emotional harm. Managing social media thoughtfully during this period is essential, not only for your own privacy and wellbeing, but also to protect children and extended family members from unnecessary distress.
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5 mins
23 Jun 2026
Surrogacy, parenthood and the limits of traditional trusts
Many families rely on long-standing wealth planning structures, such as trusts. But as family formation has changed, the law hasn’t necessarily kept up to recognise these different pathways to parenthood.
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3 mins
23 Jun 2026
Why more families are exploring Swiss education
International education has always been a considered decision for globally minded families. While the UK continues to offer some of the world’s most respected schools, many families are increasingly exploring options beyond its borders. This isn’t a reaction to any single change, but rather part of a long-established pattern of seeking the right environment for each child.
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