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Susie Barter and Richard Hogwood, Solicitors, Speechly Bircham. Are there any tax burdens that a spouse might suffer, compared with their singleton days and what of civil partners who, thanks to the Civil Partnership Act 2004, can enter into a civil partnership from 5 December 2005? What are the potential pitfalls if it all goes wrong? In the fields of capital gains tax and inheritance tax a real difference is felt. Solicitors Susie Barter and Richard Hogwood examine the dos and donts when it comes to considering tax efficient ways of dealing with assets.
The Red Book is the acknowledged authority on practice and procedure