Inheritance tax

Not boring at all... – CIOT Autumn Conference
CIOT Autumn Conference
1 November 2015

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

Before death do us part – IHT on divorce
IHT on divorce
1 October 2015

In the second of her two-part series, Emma Chamberlain considers the inheritance tax issues for divorcing couples

A reality check? – Share valuation (IStockphoto/alphaspirit)
Share valuation
1 September 2015

David Bowes reviews the FTT decision in the case of Spring Capital

Trusts
1 July 2015

Naomi Wells explains the reasons behind setting up a trust and how to do so

Deeds of Variation
1 July 2015

Carolyn Bagley examines the use of deeds of variation and the case against their abolition

Estate planning

Trusts are no longer the most tax-efficient way to transfer assets to future generations. Steven Holden and Roland Roberts look at how a family investment company could be more attractive

Land development
1 June 2015

Julie Butler explains why tax planning for development land should be reviewed urgently

Care home fees
1 May 2015

Lynne Thompson explains the tax and benefit considerations of transferring the family home to qualify for means-tested local authority funding

Inheritance tax
1 March 2015

Harriet Brown reviews the recent case of Chadda, which considered the interaction between land law and inheritance tax