In the family
Is a Family Investment Company for me? A Family Investment Company (FIC) is a company to which the shareholde...
Inheritance tax and trusts
Inheritance tax and trusts
Putting the plan in place
With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of ...
The turn of the tide?
Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT...
Most popular reads
Latest briefings
IHT traps
The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent i...
Taxation of non-UK pensions
For some, working overseas is an important part of their career and they accrue a significant portion of their...
Holiday homes on the range
Business Property Relief is a particularly valuable relief in the context of inheritance tax. ...
Different legacies
The estate administration period starts on the day after the individual dies and generally ends once the resid...
Legal fact or legal fiction?
Some context In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes...
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK reside...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wro...