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Technical articles | 03 Feb 2015
The last four articles were based on what many had all but accepted as the new regime for the calculation of inheritance tax (IHT) in respect of the ten-year anniversary (periodic) and exit charges on relevant property trusts.
Technical articles | 09 Dec 2014
This is the fourth and final article in the series of articles on HMRC's proposals to simplify the calculation of inheritance tax (IHT) in respect of the ten-year anniversary (periodic) and exit charges on relevant property trusts established on or after 7 June 2014.
Technical articles | 01 Aug 2010
One of the announcements that was conspicuous by its absence in the Coalition's first Budget was that dealing with the level of the nil rate band for inheritance tax purposes. One consequence of the Coalition would seem to be that the Conservative's pre-Election promise to increase the nil ...
Technical articles | 01 Apr 2010
The case of the Personal Representatives of Patricia Arnold deceased v Revenue and Customs (2010) UKFTT 87 (TC) (17 February 2010) require a decision of the First-Tier Tribunal on whether there had been an omission to exercise a right, and thus an inheritance tax charge, when a pension po...
CII Library | Book | Published 2017
Ray & McLaughlin's Practical Inheritance Tax Planning, 15th Edition is an essential guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action.This ever-popular IHT handbook has a practitioner-focused contents list ...
Technical articles | 08 Dec 2015
Changes to the UK tax rules concerning individuals who are not domiciled in the UK but are either resident in the UK or own property here were announced in the Summer Budget. This was followed by the publication of the consultation paper "Reforms to the Taxation of Non-Domiciles" on 30 Sept...
Technical articles | 01 Oct 2008
In the current economic climate inheritance tax relief may be available on the sale of quoted stocks and shares within 12 months of death.
CII Library | Book | Published 2015
The updated edition of this Tolley's tax title contains coverage of IHT liabilities, tax mitigation and compliance. Useful worked examples clarify legislation and help translate theory into practice.Includes:- Explanation of new residence nil rate amount to be introduced in 2017/18- Details of am...
CII Library | Book | Published 2014
Shortlisted for the STEP Private Client Book of the Year (STEP Private Client Awards 2007), this book provides expert IHT planning advice and ways in which firms can sell IHT planning to clients.Its transaction-based approach presents tax planning strategies for the many different types of client...
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