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No major changes to inheritance tax and capital gains tax will be flowing from the Office of Tax Simplification (OTS) reports, after the Treasury’s formal response on 30 November.

Family investment companies (FICs) are becoming increasingly popular in today’s age.

CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural Business and the Rural Powerhouse.

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

The Trusts and Estates Agent Advisory Group meets regularly through the year to discuss practical matters to do with trusts and estates.

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.

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.

The Association of Taxation Technicians has prepared two ‘How to’ guides to help agents navigate the Trust Registration Service and UK Property Reporting Service.

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.