Taking the long view
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to exp...
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to exp...
The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer gener...
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the ...
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key par...
There is something about inheritance tax (IHT) which makes it particularly unpopular.
Some readers will remember my article, ‘The Turn of the Tide?’ in the January 2018 issue of Tax Adviser....
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant jud...
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....