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The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the form of the beneficiaries’ drawdown, and the removal of any cap on income wit

The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer generation who have fortuitously increased their estates over their lifetime, larg

The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n

In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key part of his letter said:

In the Budget 2018, the government announced that it would introduce a UK digital services tax (DST) from April 2020; a consultation document followed.

There is something about inheritance tax (IHT) which makes it particularly unpopular. Is it because many people worry about the ‘form-filling’ which usually comes at a particularly difficult time?

The collection of Inheritance Tax Account (IHT100) forms, together with various supplementary pages, are used to tell HMRC about chargeable events when inheritance tax (IHT) is payable on a trust o

Some readers will remember my article, ‘The Turn of the Tide?’ in the January 2018 issue of Tax Adviser.

In Budget 2018 the Chancellor announced a revised proposal to tax income from intangible property held in low-tax jurisdictions to the extent that it is referable to UK sales.