HMRC held a consultation seeking views on proposals to formalise and extend a concession that removes trusts and estates from Income Tax where the only source of income is savings interest and the tax liability is below £100.

The Scottish Government issued a consultation on proposals relating to unlawful killers as executors to victims' estates.

The Scottish Government has issued a consultation on intestacy and how an estate should be split where there are both a surviving spouse/civil partner and children.