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Latest News

Residence Nil Rate Band (RNRB).

A new tax-free allowance was announced in the Summer Budget 2015 (the Residence Nil Rate Band) that will take effect on or after 6th April 2017.  Downsizing provisions have yet to be finalised.

There are a lot of myths and misconceptions surrounding this new allowance - please call or view our website pages (not yet updated) for further information - including:

  • everyone has a new allowance of £1M;
  • everyone can pass their home free of tax to their children

You may not get the full allowance (or double the allowance) if:

  1. your estate exceeds £2M
  2. you rent property
  3. you don't leave your property (or proceeds of sale) to the right qualifying people and in the right manner
  4. you are unmarried


The STEP Code for Will Preparation in England & Wales


Ethical Principles

The STEP Code for Will Preparation in England & Wales is a set of ethical principles that operate for your benefit and demonstrate openly the commitment of the STEP members to transparency and client service.  It recognises that, in providing Will drafting and Estate Planning services, STEP members should operate within an ethical environment.  The Code is a framework within which each STEP member who undertakes this area of work can determine how best to meet the needs of each individual client – while at the same time operating within appropriate standards. It does not set out a detailed and prescriptive procedure for will preparation.
Adherence to the Code is an obligation for all STEP members writing Wills in England & Wales. 

When is it effective from?

The STEP Code applies from 1 April 2014 to all STEP members who prepare Wills in England & Wales.

The STEP Code of Conduct

This Code forms one of the supplements to the broader STEP Code of Professional Conduct.  Failure to conform to these standards will leave members open to action under STEP’s disciplinary processes.

The STEP Will Writing Code Logo

Cornerstone Wills as a company is not a member of STEP and it is not the company itself which is bound by the code.
The two Directors (Andy Parker and Sue O'Loughlin) who are both Associate members of STEP having successfully completed the Advanced Certificate in Will Preparation are bound by the Code and, therefore, able to use the logo.