Inheritance tax

Keith Gordon discusses a recent case which revisits the question as to when holiday accommodation can qualify as Business Property for the purposes of IHT
Business Property Relief
1 September 2017

Keith Gordon discusses a recent case which revisits the question as to when holiday accommodation can qualify as Business Property for the purposes of inheritance tax

basic-principles-estate-tax
Estate Administration
1 August 2017

Natasha Warren provides a refresher course on the basic principles of estate tax

deemed-domicile-new-rules
Deemed domicile
1 July 2017

Harriet Brown considers deemed domicile status in the context of the new rules for non-UK domicilaries

HMRC-domicile-case
Domicile
1 July 2017

Keith Gordon considers the extent to which HMRC are bound by a previous domicile decision

Mike Truman reports on the CIOT Spring residenti al conference in Cambridge
CIOT Conference Report
1 June 2017

Mike Truman reports on the CIOT Spring residential conference in Cambridge

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future
Residential Property
1 May 2017

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future

Sue Knight and Natalie Iceton provide guidance on  the importance of considering the family home  when estate planning
IHT and the family home

Sue Knight and Natalie Iceton provide guidance on the importance of considering the family home when estate planning

Emma Florentin-Lee provides a refresher course on trusts
Back to Basics: Trusts
1 April 2017

Emma Florentin-Lee provides a refresher course on trusts

Stephanie Parker and Robert Pullen consider the challenges presented by clients wishing to reduce their IHT exposure by making gifts
Taxation of gifts

Stephanie Parker and Robert Pullen consider the challenges presented by clients wishing to reduce their IHT exposure by making gifts

E=mc2 - IHT downsizing relief
IHT downsiding relief
1 February 2017

Malcolm Gunn provides a practical guide to dealing with the new IHT downsizing relief