Inheritance tax

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IHT and Business Relief
1 January 2018

Anthony Nixon examines the cases on business relief and investment

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IHT and property
1 November 2017

Jacquelyn Kimber examines the new rules for residential property and also points out some traps and anomalies in the Business Property Relief rules

Mike Haynes examines the taxation of benefits provided from non-UK pension schemes and recent changes to legislation
Pensions
1 September 2017

Mike Haynes examines the taxation of benefits provided from non-UK pension schemes and recent changes to legislation

Keith Gordon discusses a recent case which revisits the question as to when holiday accommodation can qualify as Business Property for the purposes of IHT
Business Property Relief
1 September 2017

Keith Gordon discusses a recent case which revisits the question as to when holiday accommodation can qualify as Business Property for the purposes of inheritance tax

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Estate Administration
1 August 2017

Natasha Warren provides a refresher course on the basic principles of estate tax

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Deemed domicile
1 July 2017

Harriet Brown considers deemed domicile status in the context of the new rules for non-UK domicilaries

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Domicile
1 July 2017

Keith Gordon considers the extent to which HMRC are bound by a previous domicile decision

Mike Truman reports on the CIOT Spring residenti al conference in Cambridge
CIOT Conference Report
1 June 2017

Mike Truman reports on the CIOT Spring residential conference in Cambridge

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future
Residential Property
1 May 2017

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future

Sue Knight and Natalie Iceton provide guidance on  the importance of considering the family home  when estate planning
IHT and the family home

Sue Knight and Natalie Iceton provide guidance on the importance of considering the family home when estate planning