Jackie Wheaton answers a query on the inheritance tax implications of a dividend waiver
Andrew Goldstone and Victoria Howarth provide an update, including: the increased transparency of ownership of UK companies; new HMRC guidance on the taxation of damages; a recent decision on reasonable excuse for late returns; and why professionals acting as charity trustees need to be aware of potential conflicts of interest
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes
IHT unpaid by trustee
Relocation package
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
Was a loan stock instrument a relevant discount security?
HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.
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
According to the Telegraph (14 June), the number of families hit with inheritance tax bills will rise by one third this year, according to figures that show the full extent of Britain’s death tax time bomb.