Search

It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda.

Is a Family Investment Company for me?

A Family Investment Company (FIC) is a company to which the shareholders are different generations of a family.

CGT reliefs: The Ladykillers

I will never forget Mrs Wilberforce.

Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT).

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.