IHT

The BlueCrest salaried members case, three HMRC victories on SDLT and three recent taxpayer wins on penalties. Edward Reed and Thomas Schlee (Macfarlanes) review recent developments in the private client world.

The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).

Inheritance tax consequences of pension transfer.

Andrew Goldstone and Jonathan S. Betesh (Mishcon de Reya) review recent tax developments affecting private clients.