The Treasury’s response to proposals for tax simplification
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplificatio...
No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplificatio...
The normal expenditure from income exemption provides a valuable exemption from inheritance tax. ...
One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant p...
Family investment companies (FICs) are becoming increasingly popular in today’s age.
Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, ...
The events of the last year have focused our minds, leading many people to review or write their wills. ...
In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and...
Funded unapproved retirement benefit schemes (FURBS) and funded employer-financed retirement benefit schemes (...
If you are appointed as a trustee, it is important to understand clearly the position you have accepted. ...
The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoidin...