Inheritance tax and trusts
Inheritance tax and trusts
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....
Most popular reads
Latest briefings
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...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
Pension Freedom
It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension...
In black and white
CGT reliefs: The Ladykillers I will never forget Mrs Wilberforce.
In the family
Is a Family Investment Company for me? A Family Investment Company (FIC) is a company to which the shareholders are dif...
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 agenda...