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A recent decision by the UK First-tier Tax Tribunal (FTT) has provided important clarity on how income tax rebates owed at the time of death are treated for inheritance tax (IHT) purposes—an issue that trustees, executors, and professional advisers often grapple with in estate administration. Background: The Thomas v HMRC Case In Thomas v HMRC  (2025 UKFTT 1537 TC), the tribunal considered whether income tax rebates that had not yet been paid to a taxpayer before their death

Recent developments in Canadian succession law highlight how jurisdictions are modernizing estate planning frameworks to better uphold testators’ intentions and mitigate unintended legal outcomes. In December 2025, the Canadian territory of Yukon applied its updated succession law for the first time, providing practical guidance on how testamentary writings that do not strictly comply with formal execution requirements can nonetheless be upheld by a court when clear evidence

Estate planning is a crucial aspect of financial management, especially for ultra-high-net-worth (UHNW) families. With significant assets comes the responsibility of ensuring that wealth is preserved and passed on according to one's wishes. This blog post will explore the intricacies of estate planning tailored for UHNW families, highlighting essential strategies, common pitfalls, and practical steps to create a robust estate plan. The Importance of Estate Planning Estate pla

In the world of wealth management, the term "fiduciary" carries significant weight. It represents a commitment to act in the best interests of clients, ensuring that their financial goals are prioritized above all else. As individuals and families navigate the complexities of financial planning, understanding the role of fiduciary services can be the key to achieving lasting wealth management success. Understanding Fiduciary Services Fiduciary services encompass a range of fi

In an increasingly interconnected world, wealth management is evolving rapidly. Global wealth advisors and their clients face a myriad of challenges and opportunities that require strategic insights to navigate effectively. Understanding market dynamics, investment trends, and client needs is essential for success in this competitive landscape. This blog post aims to provide valuable insights for wealth advisors and their clients, focusing on key strategies that can enhance f