IHT

A recent Court of Appeal decision highlights the inheritance tax risks of transfers between pension schemes when in ill health, write Nicholas Harries, Robin Vos and Alice Ogden (Macfarlanes).

Wendy Walton

Wendy Walton (BDO) focuses on tax changes in 2018 that have an impact on key themes that are currently important to private clients: the creation and preservation of wealth, the transition of wealth to future generations, and tax transparency.

Claire Weeks

Emma-Jane Weider

Emma-Jane Weider and Claire Weeks (Maurice Turnor Gardner) focus on those UK resident individuals who are non-UK domiciled but who will become ‘deemed domiciled’ for tax purposes from the start of the 2019/20.

Andrew Goldstone

Moustapha Hammoud

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide your monthly update.

Sue Laing

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) reports on a Tax Journal event where the OTS shared its mission to make it easier to compute and pay tax.

Lynne Rowland

Lynne Rowland (Kingston Smith) examines the new IHT disclosure rules which took effect from April.

The Office of Tax Simplification (OTS) has published a call for evidence and an online survey to gather information for its review of inheritance tax (IHT), which aims to explore simplification around existing IHT legislation and administrative processes.

Jon Preshaw

Natalie Martin

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

Claire Hooper

Claire Hooper (EY) outlines the government’s plans to re-introduce measures dropped from the pre-election Finance Bill and looks at the changes made to the previous draft.

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