Matthew Evans

HM Revenue and Customs has warned UK households to plan ahead for inheritance tax, which is charged at 40% on estates above the applicable threshold. Gifts made within seven years of death may still be taxable, meaning people who give away assets late in life could face unexpected liabilities. An expert from Weightmans recommends early estate planning, including considering trusts or family investment companies. HMRC collected a record £7.5 billion in inheritance tax last year, and receipts are expected to rise as increasing property values push more estates above the threshold.

UK households are encouraged to continue providing food and water for garden birds during August, when natural resources and water can become scarce. A mixture of bird food soaked in water can be placed on bird tables or feeders, while chilli powder may deter squirrels and foxes because birds are unaffected by its heat. The advice is presented as a way to support declining bird populations and prevent other animals from taking the food.