IHT
Information requests for UK resident non-doms
With more examples emerging of HMRC seeking information about non-UK assets to check there are no remittances, Richard Clarke notes non-doms may be forced to review these to ensure compliance.26 Jan 2012
Ask an expert: Winding up a company on retirement
Paula Tallon discusses a dilemma facing many family businesses.1 Dec 2011
Inheritance tax toolkit updated
HMRC has updated its inheritance tax toolkit for deaths occurring from 6 April 2010. Updates include ‘emphasising the importance of providing…23 Nov 2011
Recognised stock exchanges: LIFFE Administration and Management
HMRC has designated LIFFE Administration and Management as a recognised stock exchange under ITA 2007 s 1005(1)(b) with effect from…3 Oct 2011
The private client briefing for September 2011
In a new monthly feature, John Endacott looks at recent developments affecting the taxation of private clients, which this month include debate on replacing the 50% tax rate and possibly more property based taxation.21 Sep 2011
Inheritance tax and excepted estates: regulations
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations, SI 2011/2226, make a number of changes to…9 Sep 2011
Inheritance tax incentive would be regressive, says Tax Faculty
A tax credit would be more progressive than the government’s proposal to levy a lower rate of inheritance tax where…6 Sep 2011
Practice guide: Business property relief for 'groups'
Ian Maston outlines how the IHT business property relief rules apply to groups of companies and similar structures1 Sep 2011
Protecting the buyer against IHT liabilities
Hugo Webb explains why IHT can be an unexpected issue for the buyer in the context of a share sale, and what can be done about it11 Aug 2011
Tax residence: more certainty and ‘a recipe for disaster’
New rules defining tax residence will bring greater certainty in many cases, according to tax professionals, but a new concept…17 Jun 2011
Inheritance tax: amended consultation document
HMRC’s consultation document ‘A new incentive for charitable legacies’ has been amended to correct an error in example 7 on…17 Jun 2011
Inheritance tax incentive for charitable legacies: consultation
HMRC are seeking views on a proposal to apply a reduced rate of inheritance tax to estates that include charitable…10 Jun 2011
Comment