The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Inheritance tax and trusts
Inheritance tax and trusts
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.
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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...
Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....
Some assembly required
Is there something I should know? The calculation of the ten year anniversary Principal Charge is something of a bête n...