Jackie Wheaton answers a query on the inheritance tax implications of a dividend waiver
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
Andrew Goldstone and Victoria Howarth review recent developments, including changes to intestacy rules, relevant HMRC consultations, the Cooke case and recently signed tax information exchange agreements
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
James Frampton comments on EBT loans and IHT complications
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Christopher Groves looks at the long-running BPR case