Inheritance tax and trusts

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Charitable giving
1 April 2018

Anthony Nixon explores some tax reliefs for charitable giving

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Family Investment Companies
1 April 2018

Jo White provides an overview of the benefits and issues facing Family Investment Companies

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Discounted Gift Trusts
1 April 2018

Lindsey Holmes looks at the benefits offered by discounted gift trusts

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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