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...
Inheritance tax and trusts
Inheritance tax and trusts
Holiday homes on the range
Business Property Relief is a particularly valuable relief in the context of inheritance tax.
Different legacies
The estate administration period starts on the day after the individual dies and generally ends once the residue of the ...
Most popular reads
Latest briefings
Legal fact or legal fiction?
Some context In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the ru...
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I alwa...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Over Baked
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Home Sweet Home
For many the family home will be a valuable, if not the most valuable, asset that they own.
Setting the scene
A trust is a separate legal entity, as for example companies are, however the similarity stops there with a new range of...
The right path
Making gifts is a simple way to reduce a taxable estate and mitigate an otherwise inevitable inheritance tax bill....