Inheritance tax

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

Succession Taxes Voice, Issue 1
Succession Taxes Voice

Gary Heynes and Kristina Volodeva consider the various issues surrounding the use of loans and debts in estate planning for non-UK domiciled individuals and the impact of recent changes in the area

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

Edward Emblem addresses the question: How does one go about long-term tax planning when a tax change has been announced but the details are yet to materialise?

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

A little less voluntary

Full Circle – Trusts - Tax pools
Trusts – Tax Pools
1 April 2016

Andrew Mortimer notes that after 17 years all UK income tax paid on dividends will once more be repayable and can therefore be credited to the trustee’s ‘tax pool’

Handbag secrets – Back to Basics: Trust income
Back to Basics: Trust income
1 March 2016

Fiona Walker explains the income tax position for settlors and beneficiaries of trusts

Plan B for the Light Blues – Employee benefit trusts
Employee benefit trusts

Stephen Woodhouse and Charlotte Fleck consider what is next for EBTs as a result of the Rangers decision

Back to basics – Business property relief
Back to basics – Business Property Relief
1 November 2015

Antonia Vanbergen explains why business property relief is so valuable