Recruitment
In this article, David Bateman looks at the practical aspects of the new cleansing rules.
Mike Truman reports on the CIOT Spring Residential Conference held in Cambridge from 23–25 March 2018
Neville Pereira provides an update on the flexibility offered by pension freedom
Anthony Nixon explores some tax reliefs for charitable giving
Jo White provides an overview of the benefits and issues facing Family Investment Companies
Lindsey Holmes looks at the benefits offered by discounted gift trusts
Anthony Nixon examines the cases on business relief and investment
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
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