Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now. ...
Inheritance tax and trusts
Inheritance tax and trusts
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’. ...
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Residence Nil Rate Band: An outline
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out o...
Business Inheritance Tax and Trusts: Where are we now?
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult...
Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability ...
The Non-Dom conundrum?
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some ...
Welcome, Succession Taxes Voice, Issue 1
Former Chancellor of the Exchequer, Roy Jenkins, famously said that “Inheritance tax is a voluntary levy paid...
Full circle
The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit...
Handbag secrets
I can picture the scene – it is November and there is a pile of tax returns on my desk. ...