The Residence Nil Rate Band
“Life is really simple, but we insist on making it complicated.” Confucius The new Residence Nil Rate Band (“RNRB”) came into effect on 6th April [Read more]
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Is it time to update your Will?
Have you made a Will? Yes? That’s great, but is it up-to-date? Many people make their Wills, sigh with relief that they don’t have to [Read more]
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Inheritance Tax Update
Currently for Inheritance Tax (“IHT”) purposes, the first £325,000 of a person’s estate passes tax-free on death and any sum above this “nil rate band” is taxed [Read more]
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What will be your digital legacy?
Historically most of us would have stored our treasured memories in photo albums and paper diaries, physical items we could leave to our loved ones by [Read more]
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Guide to Boundary Disputes for Landowners
Understand how legal boundaries are determined, the possible defences to an individual case and what steps may need to be taken to resolve a dispute.
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Leonard Gray LLP Equality and Diversity Statistics July 2017
We are committed to providing equal opportunities in employment and to providing a workplace which is free from discrimination and harassment. This means that all [Read more]
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Lasting Powers of Attorney – What if you don’t?
“By failing to prepare, you are preparing to fail”, Benjamin Franklin Lasting Powers of Attorney (LPAs) have been with us for approaching 10 years [Read more]
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Guide to Agricultural Property Relief and Business Property Relief
Understand the types of relief available against Inheritance Tax, when they are available and their application.
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Obtaining Possession under the Deregulation Act 2015 – Implications for Residential Landlords
All Assured Shorthold Tenancy Agreements entered into on or after 1 October 2015 are now caught by the Deregulation Act 2015. It is, therefore, very [Read more]
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Care Home Funding: What Next?
Going into the recent General Election, the Conservative Manifesto promised us “dignity and protection in old age through the right long term solution for elderly [Read more]