Charitable giving and tax: dispelling the myths
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving...
Only a quarter (26%) of high net worth individuals (HNWIs) say that an adviser has raised the topic of charitable giving...
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah...
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-i...
There are not very many tools in the inheritance tax planning toolbox.
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership....
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, tes...
The concept of domicile links an individual to a particular jurisdiction.
The concept of connected persons appears throughout the direct taxes legislation.
Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of th...