Opening the gate
Practical approach to a Business Property Relief problem Let us consider a scenario.
Inheritance tax and trusts
Inheritance tax and trusts
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....
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Some assembly required
Is there something I should know? The calculation of the ten year anniversary Principal Charge is something of a bête n...
Uncertain future
What is domicile? Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system....
Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now....
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.
Residence Nil Rate Band: An outline
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out of tax by i...
Business Inheritance Tax and Trusts: Where are we now?
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult, and less...