Inheritance tax

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

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