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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

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

Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the decision in Spring Capital Ltd v HMRC [2015] UKFTT 66 (TC) was announc

On 19 March the chancellor announced a review of deeds of variation in his crackdown on tax avoidance.

A settlement, or trust, is an arrangement where an individual, the settlor, transfers property to trustees.

In recent years we have begun to see the rise of alternatives to trusts in estate planning.