Deceased estates: the administration period
This article explains how a deceased estate is taxed during the administration period.
Inheritance tax and trusts
Inheritance tax and trusts
Carvajal v HMRC: attempts to mitigate inheritance tax
Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to...
Foreign domiciliaries: the possible options for inheritance tax
In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gai...
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Inheritance tax planning: a pragmatic approach
The topic of inheritance tax is often clouded in ambiguity and apprehension.
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...
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah...
Inheritance tax: the nuances of ‘interest in possession’
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction between life-i...
FOTRA securities: a question of residence for inheritance tax
There are not very many tools in the inheritance tax planning toolbox.
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership....
The practical challenges of identifying the right sort of trust
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...