However, the important rule to remember is that if you make gifts in your lifetime, then inheritance tax could be payable on them when you die, if they are made fewer than seven years before the date of your death. After the Chancellor declares ‘it’s time to get Sid investing again’... Where to shop for ‘bargain’ UK small caps You can make either a pre or post nuptial agreement, which can record the assets and the wishes of the parties.

The Autumn Statement winners and losers: LUNCH MONEY on what you'll save on NI, NatWest shares and tax cuts we didn't get However, it is important to be careful that a deed of variation could not be seen as denying your brother's wife financial relief. How do you find a good accountant? Five tips on when to seek help, hiring the right firm and typical costsLeading women in technology warning that sexism risks being embedded into computer systems because so few female executives work in AI

Any gifts you give your brother would likely be considered matrimonial assets should he divorce, so if you gave cash or bought him a car this would leave him in the same situation as if he inherited himself. Government allows houses to be split into flats without planning permission: Who wins and who loses from this controversial policy? SHARE OF THE WEEK: Pets at Home has swerved gloom felt by peers over past few years, but will resilience waver at its second quarter trading statement

Sinopsis Troublesome Sister

Whether a trust interest will be considered a financial resource and therefore a matrimonial asset in a divorce will depend on a number of factors and this is usually determined by the court. Depending on the circumstances, it may be possible to argue that the asset is not a matrimonial asset; in other words, it has not been absorbed into the assets of the couple, and therefore it remains outside the pot to be split. This National insurance cut is welcome but it doesn't fix Britain's stealth tax problem, says SIMON LAMBERT

The inheritance would be in your estate meaning that all gifts you give your brother would fall under the seven-year rule.

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A court is unlikely to make a judgement on a potential inheritance. After all, finances and wills can change. Chancellor extends life of two investment schemes... you can support our British entrepreneurs - if you don't mind a gamble