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Introduction

Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less beneficial.

Introduction

The Conservative party 2015 election manifesto stated that it would  “take the family home out of tax by increasing the effective Inheritance Tax threshold for married c

The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit came into effect.

I can picture the scene – it is November and there is a pile of tax returns on my desk.

The case involving Rangers Football Club (AG for Scotland v Murray Group Holdings Ltd (and others) [2015] CSIH 77) provides a rare dash of colour to the often turgid world of tax appeals a