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The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda.

Is a Family Investment Company for me?

A Family Investment Company (FIC) is a company to which the shareholders are different generations of a family.

CGT reliefs: The Ladykillers

I will never forget Mrs Wilberforce.

Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT).

The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent in December.

Business Property Relief is a particularly valuable relief in the context of inheritance tax.

For some, working overseas is an important part of their career and they accrue a significant portion of their retirement savings overseas.