Inheritance tax and trusts

Uncertain future – Non-UK domiciliaries
Non-UK domiciliaries
1 October 2016

Harriet Brown considers the new rules for non-UK domiciliaries, and provides guidance on what advisers need to know

Commercial forestry
1 September 2016

Richard Davidson examines the benefits of investing in UK woodland

A complex solution – Main residence nil rate band
Main residence nil rate band
1 July 2016

Harriet Brown examines the underlying principles to the main residence nil rate band, and the issues which may arise when a main residence is inherited

Weighing it up – Offshore trusts
Offshore trusts
1 June 2016

Stephen Arthur explains the requirements and benefits of offshore trusts, and how to determine if a UK tax liability arises

Succession Taxes Voice, Issue 1
Succession Taxes Voice
28 April 2016

Allan Holmes guides us through some key issues regarding the Enhanced Nil Rate Band for residential property

Succession Taxes Voice, Issue 1
Succession Taxes Voice
28 April 2016

Harriet Brown provides an answer to the question so many have asked

Succession Taxes Voice, Issue 1
Succession Taxes Voice

Gary Heynes and Kristina Volodeva consider the various issues surrounding the use of loans and debts in estate planning for non-UK domiciled individuals and the impact of recent changes in the area

Succession Taxes Voice, Issue 1
Successions Tax Voice
28 April 2016

Edward Emblem addresses the question: How does one go about long-term tax planning when a tax change has been announced but the details are yet to materialise?

Succession Taxes Voice, Issue 1
Succession Taxes Voice
28 April 2016

A little less voluntary

Full Circle – Trusts - Tax pools
Trusts – Tax Pools
1 April 2016

Andrew Mortimer notes that after 17 years all UK income tax paid on dividends will once more be repayable and can therefore be credited to the trustee’s ‘tax pool’