Spears Indices
International Financial Centres Index
International financial centres (IFCs) can be assessed on a wide range of criteria. Many guides stick to the raw essentials: quality of labour, strength of regulation, access to markets, level of taxation and robustness of courts. As well as taking such factors into account, this index places quality of life — be that the local culture, street safety or property availability — just as highly, and also looks at what makes each IFC unique. Click above to see the full list
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Q
Sadly my son passed away a couple of years ago leaving two teenage children, and while we have a very good relationship with our daughter-in-law she has indicated she doesn’t want to remain a widow as she is only in her early 40’s. What is the best way to structure what would have been our son’s inheritance to ensure it goes to our grandchildren without alienating their mother?
A
Although statistically unlikely, it is sadly the case that some children die before their parents and most well-written wills provide for that contingency. Although testators sometimes wish to make provision for the spouse of a deceased child, it is usual for the will to include a term that if a child predeceases the testator, his or her children will step into their parent’s shoes.
