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This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales.

Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodden and very flexible path for separating the legal and beneficial owners

Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been in ‘living memory’.

Attitudes to inheritance tax (IHT) vary hugely. The strong emotions it inspires must, at least partly, be linked to deaths of parents and the value of homes.

The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent in December.

Business Property Relief is a particularly valuable relief in the context of inheritance tax.

For some, working overseas is an important part of their career and they accrue a significant portion of their retirement savings overseas.

The estate administration period starts on the day after the individual dies and generally ends once the residue of the Estate has been determined.

After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I always considered it inevitable that domicile challenges would soon follow.

Some context

In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the rules governing the treatment of individuals not domiciled in