The podcast discusses the abolition of the Remittance Basis for UK Resident Non-Domiciled individuals and explains the new Four Year Foreign Income and Gains regime, after which worldwide income and gains become subject to UK tax. It also considers the new basis for inheritance tax which has changed from a domicile basis to tax to a Long-Term Residence Test, capturing worldwide assets and offshore trust assets within the UK inheritance tax net.

Also discussed are the changes to Agricultural Relief and Business Property Relief which Caps the combined relief at one million per individual and discuses how this may affect the faring families including future intergenerational gifts.

There is reference to the interplay between the changes and likely impact this will have on international UHNW/HNW families and on factors to consider before April 2025. These include whether to pull the trigger on divorce beforehand in England while there is jurisdiction to do so, and where this may otherwise be lost if not done, and of how to consider any relocation of children because of the split within families who may want to retain educational placements for minors while avoiding the rise in taxes.

Hosted by Family Partner Natasha Slabas and Ingrid McCleave Partner in Private Client and Tax joining as a speaker, to share her insights on the consequences for UK resident Non-Domiciled individuals of the budget changes to the Non Dom rules and the changes to Business Property Relief and Agricultural Property Relief.

In this episode, Natasha Slabas, Family Partner at DMH Stallard, is joined by guest speakers Ingrid McCleave, Partner in Private Client at DMH Stallard, Danielle Ford, Partner and Head of Tax Disputes, and Katharine Arthur, Partner and Head of Private Client from accountancy firm Haysmacintyre, to discuss the protection of assets pre-marriage and the key considerations for wealth planning for the future.

In this episode, Natasha Slabas, Family Partner at DMH Stallard, is joined by guest speakers Danielle Ford, Partner and Head of Tax Disputes, and Kay Mind, Director (Tax), Private Client & Trusts from accountancy firm Haysmacintyre, to discuss the impact of the new legislation that came into effect on 6 April 2023, to make Capital Gains Tax (CGT) fairer for separating couples.

Natasha can be contacted via Instagram: @natashathefamilylawyer or via email: natasha.slabas@dmhstallard.com

In this episode, Natasha Slabas, Family Partner at DMH Stallard, is joined by Senior Associate, Ella Welsby, to discuss the hot topic of prenuptial agreements which has recently featured in the news, following the High Court case of MN v AN [2023]. The judgment by Mr Justice Moor looked at the principles laid out in the case of Radmacher v Granatino [2010], which was the ground-breaking case that made prenuptial agreements binding in English Law.

Natasha can be contacted via Instagram: @natashathefamilylawyer or via email: natasha.slabas@dmhstallard.com

In this latest episode, Natasha Slabas, Family Partner at DMH Stallard, is joined by her colleague Jennifer Ray, who is a Private Client Partner, to discuss the topic of Wills in relation to marriage, divorce and death.

Overview of this discussion:

1. In UK, marriage automatically invalidates a will made before the marriage unless it is made in contemplation of marriage. If the person does make a new will their estate will be distributed in accordance with intestacy rules. These are pretty rigid and don’t really reflected the growing number of blended families we see in the UK. You can draft a will to say it will not be revoked following the marriage/civil partnership to avoid this happening and allow you to address these issues before you marry. Afterwards the honeymoon is probably going to take priority.
   
   
2. If there are foreign wills the rules will vary depending upon the jurisdiction and the consequences of not having a valid will will also vary, you’ll need specialist advice from a lawyer within the relevant jurisdiction.
   
   
3. Divorce does not invalidate the will but an ex-spouse will be treated as if they have predeceased the testator. This means they cannot be an executor, cannot inherit under the will and any gifts to them will fail.
   
4. Inheritance act claims. If you separate from a civil partner/spouse but are not divorced be careful about trying to exclude your soon to be ex under your will, if you have not provided for them, they could have a claim. In certain circumstances ex-spouses can also claim.
   
5. Predatory marriage – this is where someone takes advantage of a vulnerable usually elderly person and marries them so that they become the main beneficiary of the estate, without having to fake/coerce a new will. Its also increasingly common where someone may lack capacity to make a new will but still has capacity to marry. There’s obviously a clear public policy reason for keeping the test for capacity to marry at a relatively low threshold in terms of human rights but it does mean there is this anomaly when the it comes to estates. Although marriages can be ended the old will cannot be revived which leaves loved ones in the position of having to make Applications to the Court of Protection for statutory wills to be put in place.

Natasha can be contacted to clarify her podcasts further via Instagram: @natashathefamilylawyer or via email: natasha.slabas@dmhstallard.com

In this Episode 13 of the Family Law in the U.K. podcast hosted by Natasha Slabas, litigation lending is explored.

Natasha Slabas interviews Avni Vaghela from Rhea Family Finance, a specialist provider for lending in family law proceedings.

The types of family matters inside and outside of court which can be covered by Rhea are addressed in this episode, as well as the sorts of things that are looked at when checking whether or not an individual is eligible.

The premise for this arose from there being a noticeable gap between those who are in real need of legal assistance (and parity in arms with their opponent), and affordability to raise substantial costs in doing so. Note it should not be construed that any financial advice is being given by Ms Slabas during the episode.

Natasha is a Family Partner at DMH Stallard. If any questions arise then individuals can directly get in touch with Natasha Slabas via Instagram: @natashathefamilylawyer or her email: natasha.slabas@dmhstallard.com, or Rhea Family Finance.

In this episode, Natasha Slabas explains the newer 'no fault' divorce system which came into force on 6 April 2022, enabling spouses to divorce without placing blame on one another or waiting a period of time following separation. Some 6 months on, Natasha looks at the new legislation and how the system works online.

Additionally, Natasha discusses briefly the context of the available defence of jurisdiction, should there be connections with foreign countries with your marriage.

Natasha is a Partner in the multi-serviced, award winning firm, DMH Stallard and works from their London office. She can be contacted using her Instagram page: @natashathefamilylawyer or via email: natasha.slabas@dmhstallard.com

All thoughts and opinions are that of the author's.

Natasha Slabas, Family Partner at DMH Stallard, hosts this episode which expands from Episode 10 on the complicated topic of child maintenance. Natasha explains ways in which one can get a longer term and higher quantum of child maintenance beyond that of the statutory limitations of the court and introduces additional provision for the benefit of children for unmarried, separated couples with a child.

Natasha can be contacted via Instagram: @natashathefamilylawyer or via email: natasha.slabas@dmhstallard.com