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INHERITANCE-TAX


Elborne: trusting that the loan will be deducted premium
Card image Anthony Nixon
Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.
19 March 2025
APR and BPR reform: time to make hay while the sun shines? premium
Card image Emma Haley
Card image Hayden Bailey
After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).
12 March 2025
Succession planning: the longer-term impact of the Budget on businesses starpremium
Card image John Endacott
John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.
8 January 2025
HMRC’s assessment powers: key considerations premium
Card image Matthew Greene
Card image Guy Bud
HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).
7 February 2024
Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence premium
Card image Claire Weeks
Card image Clare Maurice
Claire Weeks and Clare Maurice (Maurice Turnor Gardner) explain why returning to the UK after a period of non-tax residence is not for the faint hearted.
7 December 2023
Private client review for June 2021 premium
Card image Edward Reed
Card image Mark Stichbury
Edward Reed and Mark Stichbury (Macfarlanes) provide this month’s review of developments affecting private clients.
16 June 2021
How to handle venture capital tax reliefs premium
Card image Mark Ward
Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.
3 December 2020
Inheritance tax problems in Finance Bill 2020 premium
Card image Emma Chamberlain
Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.
19 June 2020
Private client briefing for June 2018 premium
Card image Andrew Goldstone
Card image Katya Vagner
Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
 
14 June 2018
Inheritance tax and the requirement to correct premium
Card image Jon Preshaw
Card image Natalie Martin

Jon Preshaw and Natalie Martin (PwC) identify areas of possible risk.

7 February 2018
EDITOR'S PICKstar
NEWSRSS Read all
Finance Act 2025 enacted
28 March 2025
CASESRSS Read all
PD & MJ Ltd v HMRC
27 March 2025
LR R&D LLP v HMRC
27 March 2025
IN BRIEFRSS Read all
When is 20% not 20%?
19 March 2025
MOST READ Read all
V Louwman v HMRC
19 March 2025
B Lynch v HMRC
19 March 2025
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