Janine Byrne's Articles

The Implications of Income Tax Charge on Estate Planning
Overview In the Pre-Budget Report of December 2003 the Chancellor Gordon Brown announced proposals to levy an Income Tax charge from 6th April 2005 in those circumstances where the transferor of an asset retains and interest or continues to benefit fr...

Deeds of Variation - Are They Justified?
Introduction Deciding to make a Will and then actually putting the decision into action can be a somewhat stressful, upsetting and daunting task for some people. So it may be a little disconcerting to learn that after you have put all that effort and ...

The Budget 2005 & Inheritance Tax: Has the Chancellor Done Enough?
Introduction 'The Government's economic objective is to build a strong economy and a fair society, where there is opportunity and security for all." So reads the opening statement of the Labour Government's 2005 Budget. But the word 'fair' is wide...

Taking Control; Safeguarding the Distribution of Your Assets by Making A Will
The Importance of Making a Will A valid will is one of the most important documents you could ever put your signature to, as the consequences of failing to make a will before you die can have far-reaching effects on the people you care about most. Des...

Civil Partnerships
Civil Partnership Act 2004 The Civil Partnership Act 2004 came into force on the 5 December 2005 providing a long overdue legal recognition of same sex couples' rights. Same sex couples now finally have largely the same legal rights as that of heteros...