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Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital economy have been waiting, and hoping, for a long time for governments to agree a way

It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade agreement.

The events of the last year have focused our minds, leading many people to review or write their wills. However, the will is only one part of dealing with an estate.

The current economic climate and market conditions have presented increasing uncertainty in currency markets over recent times.

In my first article in the March issue of Tax Adviser, I considered how home loan arrangements were set up and HMRC’s historic attack on them.

Established over 60 years ago, CFE (Tax Advisers Europe) (see taxadviserseurope.org) is the pre-eminent association of professional tax bodies based in Europe, dealing with all aspects of taxa

Amidst all the flurry of last minute Brexit negotiations and an 11th hour trade deal, it is easy to lose track of the main tax implications.

The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoiding inheritance tax on the family home in the early 2000s.

If you are appointed as a trustee, it is important to understand clearly the position you have accepted.