The spousal bypass trust
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on dea...
Inheritance tax and trusts
Inheritance tax and trusts
A simpler way of giving
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. T...
Most popular reads
Latest briefings
The uncertainty of taxes on death
There is something about inheritance tax (IHT) which makes it particularly unpopular.
The shadow of doubt
Some readers will remember my article, ‘The Turn of the Tide?’ in the January 2018 issue of Tax Adviser. ...
Cleansing of Funds
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance...
Following around the world
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a re...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass ...
Pension Freedom
It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of the...
In black and white
CGT reliefs: The Ladykillers I will never forget Mrs Wilberforce.