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