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IHT


Are trusts an appropriate vehicle to hold shares in a family business? premium
Card image Hayden Bailey
Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.
18 March 2024
What the Budget means for non-UK resident trusts starpremium
Card image Edward Hayes
Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.
13 March 2024
Private client review for October 2023 premium
Card image Edward Reed
Card image Thomas Schlee

The BlueCrest salaried members case, three HMRC victories on SDLT and three recent taxpayer wins on penalties. Edward Reed and Thomas Schlee (Macfarlanes) review recent developments in the private client world.

19 October 2023
Ask an expert: UK IHT issues for US revocable trusts premium
Card image Jane Johnson
Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
18 October 2023
Private client review for May 2023 premium
Card image Edward Reed
Card image Tristan Honeyborne
The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).
16 May 2023
Private client review for May 2021 premium
Card image Edward Reed
Card image Pippa Goodfellow
Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.
20 May 2021
How to handle venture capital tax reliefs premium
Card image Mark Ward
Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.
3 December 2020
HMRC v Parry premium

Inheritance tax consequences of pension transfer.

23 August 2020
Inheritance tax problems in Finance Bill 2020 premium
Card image Emma Chamberlain
Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.
19 June 2020
Private client review for June 2020 premium
Card image Andrew Goldstone
Card image Sarah Albury
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
16 June 2020
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