Inheritance tax and trusts

CIOT-Spring-Residential-Conference
CIOT Conference Report
1 June 2018

Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018

pension-freedom-IHT-flexibility
Succession Tax Voice
2 May 2018

Neville Pereira provides an update on the flexibility offered by pension freedom

tax-reliefs-charitable-giving
Charitable giving
1 April 2018

Anthony Nixon explores some tax reliefs for charitable giving

benefits-issues-Family-investment-companies
Family Investment Companies
1 April 2018

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

benefits-discounted-gift-trusts
Discounted Gift Trusts
1 April 2018

Lindsey Holmes looks at the benefits offered by discounted gift trusts

business-relief-investment
IHT and Business Relief
1 January 2018

Anthony Nixon examines the cases on business relief and investment

new-rules-residential-property-business-relief-IHT
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

basic-principles-estate-tax
Estate Administration
1 August 2017

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