As baby boomers begin passing down trillions in assets, advisers who specialize in navigating the process — and the emotions around it — have never been busier.

Gifts made within the last seven years are not included in the calculations but may be liable to IHT on a sliding scale. From April 2012 the rate of inheritance tax is 36% (from 40%) for estates ...

Showers easing overnight. Rain and showers arriving for Wednesday. This Evening and Tonight: Showers easing this evening, but a few continuing overnight, mainly across the north and west. Clear spells ...