Private client update - March 2016

This is the spring issue of our Private Client Update. Through this, we aim to keep private clients informed about recent legal developments that may have an impact on them.

In this Update:

  • issues to consider before the current tax year ends on 5 April 2016;
  • the new, additional 3 per cent rate of SDLT, which will come into force on 1 April;
  • the impact of the widely reported decision in Ilott v Mitson concerning a challenge to a will; and
  • the new simplified process for creating lasting powers of attorney.