IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death
Scotland enacts bill recognising digital property rights
The Digital Assets (Scotland) Bill, which has passed the Scottish Parliament. The Bill seeks to clarify rights to ownership of digital assets and confirms that digital assets can be recognised as incorporeal moveable property