Inheritance tax

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Business property relief
1 January 2017

Natalie Iceton and Dan Hartland consider approaches for companies with trading and investment activities wishing to access BPR

Alas, poor Warwick! – CIOT conference
CIOT conference
1 December 2016

Mike Truman reports on the CIOT autumn residential conference, held at the University of Warwick

Swift movement – BEPS and SMEs
BEPS and SMEs
1 November 2016

Alex Postma provides an overview of the challenges and opportunities for SMEs as they prepare for BEPS

Some assembly required – Ten year charges
Ten year charges
1 November 2016

Danny Clifford provides practical guidance on ensuring that advisers have all the information they need when dealing with a ten year charge

Uncertain future – Non-UK domiciliaries
Non-UK domiciliaries
1 October 2016

Harriet Brown considers the new rules for non-UK domiciliaries, and provides guidance on what advisers need to know

Commercial forestry
1 September 2016

Richard Davidson examines the benefits of investing in UK woodland

A complex solution – Main residence nil rate band
Main residence nil rate band
1 July 2016

Harriet Brown examines the underlying principles to the main residence nil rate band, and the issues which may arise when a main residence is inherited

Weighing it up – Offshore trusts
Offshore trusts
1 June 2016

Stephen Arthur explains the requirements and benefits of offshore trusts, and how to determine if a UK tax liability arises

Succession Taxes Voice, Issue 1
Succession Taxes Voice
28 April 2016

Allan Holmes guides us through some key issues regarding the Enhanced Nil Rate Band for residential property

Succession Taxes Voice, Issue 1
Succession Taxes Voice
28 April 2016

Harriet Brown provides an answer to the question so many have asked