Inheritance Tax and trusts

Technical
1 August 2016

The professional bodies point to the advantages of removing the barriers to de-enveloping residential property

Technical
1 August 2016

The Finance Bill is amended so that trust interests may qualify for the downsizing allowance

Technical
1 November 2015

CIOT comments on the draft hallmark regulations published by HMRC

Technical
1 November 2015

Reports from the meetings in Vienna in September 2015

Technical
1 November 2015

CIOT comments on clause 9 of the Finance Bill