Guest editorial – Law Journals

Guest editorial: Will there be a further U-turn?

Kwasi Kwarteng announced the abolition of the OTS in his recent mini-budget. Judith Millar explores what this means for private client practitioners As a private client practitioner, regularly grappling with layers of tax complexity, and particularly in the light of the Treasury’s endorsement less than a year ago, the recent announcement about the closure of …

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Guest editorial: Great expectations

Elizabeth Neale advises practitioners to take a holistic approach when advising clients The flashpoints around intergenerational giving have some common themes: a desire for control, a sense of entitlement and unrealistic expectations are all common, as is the feeling that whatever is done should be ‘fair’. As trust and estate practitioners we spend much of …

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