Universities in the United States are often the beneficiaries of charitable bequests that are left to them in the wills of former students, but sometimes the source and size of these gifts can be surprising.

The latest figures from the Office for National Statistics (ONS) have revealed that 861 civil partnerships were formed in England and Wales in 2015, which is a fall of 49% from 1,683 in 2014.

Since the introduction of same-sex marriages, there’s been some debate about what the future holds for civil partnerships in Scotland. Should it be scrapped in the future or should it be opened up to include opposite-sex couples? The Scottish Government asked these questions and more in its Review of Civil Partnerships, and has now published its analysis of responses (available here).

Recent research has revealed that as much as £595 million could be wasted in unnecessary Inheritance Tax (IHT) payments this year, which is an increase of £45 million compared to 2015.

The value of homes in Great Britain increased by £21.07 a day on average during the first six months of 2016, according to recently published figures.