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
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
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?
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’
