Inheritance tax and foreign doms: a welcome simplification?
The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 20...
Inheritance tax and trusts
Inheritance tax and trusts
Family investment companies: the bet you didn't mean to place
Family investment companies (FICs) are frequently touted by tax advisers as the silver bullet to a client’s estate plann...
From plot to profit: structuring land deals for tax efficiency
In recent years, a growing number of UK landowners have explored the development potential of their agricultural holding...
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Private client advice: collaboration is key
In the realms of private client advice, the tapestry of tax, financial and legal guidance can be so tightly interwoven t...
The scope of inheritance tax: a new residence-based system
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the...
National heritage property: savings for the nation
Heritage property reliefs can sometimes be regarded as the poor relation of agricultural property relief and business pr...
Autumn Budget 2024: rethinking succession planning
The key point to note is that in light of the changes to reliefs for inheritance tax, individuals should now review thei...
Deceased estates: the administration period
This article explains how a deceased estate is taxed during the administration period.
Carvajal v HMRC: attempts to mitigate inheritance tax
Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to...
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...