Cleansing of Funds
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
Inheritance tax and trusts
Inheritance tax and trusts
Following around the world
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant jud...
Spring is sprung
My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’....
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Pension Freedom
It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension...
In black and white
CGT reliefs: The Ladykillers I will never forget Mrs Wilberforce.
In the family
Is a Family Investment Company for me? A Family Investment Company (FIC) is a company to which the shareholders are dif...
Putting the plan in place
With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda...
The turn of the tide?
Many tax practitioners will deal with holiday lettings in the context of income tax and capital gains tax (CGT)....
IHT traps
The Finance (No 2) Bill 2017 is currently passing through Parliament and is expected to receive Royal Assent in December...
Taxation of non-UK pensions
For some, working overseas is an important part of their career and they accrue a significant portion of their retiremen...