Inheritance tax facts

There are four methods of revoking a will or codicil; by marrying or forming a civil partnership; by making another will or codicil; by making a written declaration executed in the same way as a will; or by destroying the will.

Mr Kipling may be well known for his ‘exceedingly good cakes’, but more recently, his seasonal sweet treats have been in the spotlight at the heart of a will validity quandary in London’s High Court.

Below we set out the seven key duties for directors under the Companies Act 2006, how to ensure you comply and details of the consequences if you don’t.