Inheritance tax

Emma Florentin-Lee provides a refresher course on trusts
Back to Basics: Trusts
1 April 2017

Emma Florentin-Lee provides a refresher course on trusts

Stephanie Parker and Robert Pullen consider the challenges presented by clients wishing to reduce their IHT exposure by making gifts
Taxation of gifts

Stephanie Parker and Robert Pullen consider the challenges presented by clients wishing to reduce their IHT exposure by making gifts

E=mc2 - IHT downsizing relief
IHT downsiding relief
1 February 2017

Malcolm Gunn provides a practical guide to dealing with the new IHT downsizing relief

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Business property relief
1 January 2017

Natalie Iceton and Dan Hartland consider approaches for companies with trading and investment activities wishing to access BPR

Alas, poor Warwick! – CIOT conference
CIOT conference
1 December 2016

Mike Truman reports on the CIOT autumn residential conference, held at the University of Warwick

Swift movement – BEPS and SMEs
BEPS and SMEs
1 November 2016

Alex Postma provides an overview of the challenges and opportunities for SMEs as they prepare for BEPS

Some assembly required – Ten year charges
Ten year charges
1 November 2016

Danny Clifford provides practical guidance on ensuring that advisers have all the information they need when dealing with a ten year charge

Uncertain future – Non-UK domiciliaries
Non-UK domiciliaries
1 October 2016

Harriet Brown considers the new rules for non-UK domiciliaries, and provides guidance on what advisers need to know

Commercial forestry
1 September 2016

Richard Davidson examines the benefits of investing in UK woodland

A complex solution – Main residence nil rate band
Main residence nil rate band
1 July 2016

Harriet Brown examines the underlying principles to the main residence nil rate band, and the issues which may arise when a main residence is inherited