Legal fact or legal fiction?
Some context In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the ru...
Inheritance tax and trusts
Inheritance tax and trusts
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I alwa...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
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Over Baked
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Home Sweet Home
For many the family home will be a valuable, if not the most valuable, asset that they own.
Setting the scene
A trust is a separate legal entity, as for example companies are, however the similarity stops there with a new range of...
The right path
Making gifts is a simple way to reduce a taxable estate and mitigate an otherwise inevitable inheritance tax bill....
e=mc2
If you have looked at Schedule 15, FA 2016, you may have decided already that evening classes in e=mc2 would be preferab...
Opening the gate
Practical approach to a Business Property Relief problem Let us consider a scenario.
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...