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Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to explore the deceased’s financial history for much more than the last seven years

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

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

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?

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

Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable on transfers of relevant business property in an individual’s lifetime or whe

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without attracting an inheritance tax (IHT) charge up to decree absolute, whether or no