Inheritance tax and trusts

Woodland
1 March 2020

Julie Butler considers the commercial and tax strategy of woodland

Anthony Nixon explores complexities of the residence nil rate band and how you can maximise the relief
Inheritance tax
1 January 2020

Anthony Nixon explores complexities of the residence nil rate band and how you can maximise the relief

Ray Magill considers transfers to a non-domiciled spouse or civil partner
Inheritance tax
1 December 2019

Ray Magill considers transfers to a non-domiciled spouse or civil partner

Meg Saksida considers options for reducing inheritance tax
Inheritance tax
1 September 2019

Meg Saksida considers options for reducing inheritance tax

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses
Pensions
1 September 2019

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses

The OTS’s second report on inheritance tax seeks to simplify and clarify the tax rules, explains Bill Dodwell.
Inheritance Tax
1 August 2019

The OTS’s second report on inheritance tax seeks to simplify and clarify the tax rules, explains Bill Dodwell

developments in cases Keith Gordon has covered
Case update
1 February 2019

Keith Gordon looks at new developments in cases he has covered in Tax Adviser

The OTS first review of inheritance tax highlights the need to improve the taxpayer experience. Paul Morton provides an overview
OTS Report on IHT
1 February 2019

The OTS first review of inheritance tax highlights the need to improve the taxpayer experience. Paul Morton provides an overview

business-relief-investment-businesses
Business Relief
1 January 2019

Anthony Nixon considers recent cases involving business relief for investment businesses

haworth-v-HMRC
Follower Notices

Jon Claypole and Jonathan Levy consider the recent decision in Haworth v HMRC