The most common will rearrangements are disclaimers and written variations, usually in the form of a deed of variation, although there is no legal requirement for a variation to be in the form of a ...

Families are rushing to take advantage of a little-known rule to protect their children from having to pay inheritance tax (IHT), according to experts. Financial advisers are seeing a huge rise in ...

A lesser-known inheritance tax loophole is allowing families to save significantly on their IHT bills – and financial advisers say they are using it with more clients than ever since chancellor Rachel ...