This is where you will find news of developments in the firm and updates on matters of general interest in the legal world.

Employment update

From April 2012 the qualifying period for an employee wishing to bring a claim for unfair dismissal increased from one year to two years.

There are exceptions depending upon the reason for dismissal, but this is the general rule.

Inheritance Tax

The threshold for payment of Inheritance Tax (the "nil rate" band, above which tax is paid at 40%) is £325,000. This has been the position since April 2009 despite the historical commitment to raise this allowance consistent with inflation. However, the government has in recent years introduced an additional "residential nil rate" band which enables £175,000 of a property passed on to direct descendants to be nil rated for IHT.

Any unused allowance of the first spouse to die can now be transferred to the surviving spouse. This change to the law occurred in October 2007, meaning that anybody who made a Will prior to this date ought to re-visit it as it may include gifts which are no longer necessary or required.

We specalise in the essential area of estate and tax planning.

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