IHT

Stuart Maggs

The proposed IHT reforms seem to attack the farmers they should protect and protect the people they should tax, writes Stuart Maggs (Howes Percival).

Lynnette Bober

Helen McGhee

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.

Harry Smith

Adam Craggs

There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).

Sam Inkersole

Family investment companies, discretionary trusts, growth shares, offshore bonds... Sam Inkersole (BKL) considers what can be done within the current rules to pass wealth to the next generation and ultimately shield it from IHT.

Edward Reed

Georgina Walshe

Edward Reed and Georgina Walshe (Macfarlanes) provide this month’s review of private client developments that matter.

Matthew Harrison

Matthew Harrison (Withers) examines the impact of a recent Supreme Court decision.

Emma Chamberlain

The reservation of benefit legislation continues to be relevant to IHT planning, and the 2017 changes to foreign domiciliaries have extended its scope and importance. Emma Chamberlain (Pump Court Tax Chambers) provides a practical guide to navigating the rules.

Emma Chamberlain

Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).

Once a farmer, always a farmer?

A proposal has been put forward to change how inheritance tax applies to siblings in certain circumstances, writes Fraser Mackay (Brodies).

Go to page of 84