Inheritance tax and trusts
Inheritance tax and trusts
Taking the long view
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to exp...
Gifting the family home
The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer gener...
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Latest briefings
The spousal bypass trust
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the ...
A simpler way of giving
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key par...
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 (No.2) Ac...
Following around the world
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant jud...