Foreign domiciliaries: the possible options for inheritance tax
In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gai...
Inheritance tax and trusts
Inheritance tax and trusts
Inheritance tax planning: a pragmatic approach
The topic of inheritance tax is often clouded in ambiguity and apprehension.
Charitable giving and tax: dispelling the myths
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving...
Most popular reads
Latest briefings
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah...
Inheritance tax: the nuances of ‘interest in possession’
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-i...
FOTRA securities: a question of residence for inheritance tax
There are not very many tools in the inheritance tax planning toolbox.
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership....
The practical challenges of identifying the right sort of trust
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...
Inheritance tax: choosing the right sort of trust to provide for partners, children and minors
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, tes...
The rules of domicile: what issues can impact an individual’s tax status?
The concept of domicile links an individual to a particular jurisdiction.