Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability to UK inhe...
Inheritance tax and trusts
Inheritance tax and trusts
The Non-Dom conundrum?
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some individual...
Welcome, Succession Taxes Voice, Issue 1
Former Chancellor of the Exchequer, Roy Jenkins, famously said that “Inheritance tax is a voluntary levy paid by those ...
Most popular reads
Latest briefings
Full circle
The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit came into...
Handbag secrets
I can picture the scene – it is November and there is a pile of tax returns on my desk.
Plan B for the Light Blues
The case involving Rangers Football Club (AG for Scotland v Murray Group Holdings Ltd (and others) [2015] CSIH 77) provi...
End of an era
Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable ...
Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Before death do us part
Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...
A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...