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Inheritance tax
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Inheritance tax
INHERITANCE-TAX
HMRC’s assessment powers: key considerations
Matthew Greene
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).
Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence
Claire Weeks
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.
Private client review for June 2021
Edward Reed
Mark Stichbury
Edward Reed and Mark Stichbury (Macfarlanes) provide this month’s review of developments affecting private clients.
How to handle venture capital tax reliefs
Mark Ward
Mark Ward (BDO) explains the qualifying conditions, benefits for investors
and practical points when claiming relief.
Inheritance tax problems in Finance Bill 2020
Emma Chamberlain
Emma Chamberlain OBE (
Pump Court Tax Chambers) examines
some important amendments to the excluded property provisions governing settlements.
Private client briefing for June 2018
Andrew Goldstone
Katya Vagner
Andrew Goldstone and Katya Vagner (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
Inheritance tax and the requirement to correct
Jon Preshaw
Natalie Martin
Jon Preshaw and Natalie Martin (PwC) identify areas of possible risk.
20 questions: The reforms to the taxation of non-UK domiciliaries
Arabella Murphy
Claire Weeks
Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.
Private client briefing for July 2017
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.
Private client briefing for May 2017
Andrew Goldstone
Natalie Quail
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
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4
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
ECJ overturns General Court's judgment in Apple State Aid case
Chancellor confirms business tax roadmap will be in Budget
Sunset date for EIS and VCT relief
CASES
Read all
Barclays Service Corporation and another v HMRC
Janet Bray Ltd v HMRC
Equity Advisory Ltd and another v HMRC
Other cases that caught our eye: 13 September 2024
HMRC v S&L Barnes Ltd
IN BRIEF
Read all
Self’s assessment: Business Tax Roadmap
Recognising ‘imported losses’ under the loan relationship rules
Suspended penalties
R&D claim notification
The everyday economy
MOST READ
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
Self’s assessment: Business Tax Roadmap
Suspended penalties
The last word on tax appeals