IN BRIEF

Further clarification on IHTA 1984 s 48(3).

The invented quote from case law.

The PISCES legislation is finalised and the tax implications of trading events become clearer.

We can’t tax our way to growth. But we can ‘tax reform’ our way to growth.

A new tribunal decision provides food for thought on the test for ‘substantial’.

Clarification from the Court of Appeal.

Not quite.

Another muddled tax policy decision.

The Autumn Budget IHT announcements has spurred many to consider making gifts during their lifetime, rather than on their death. This is causing a dilemma for some who want to retain some control and ensure any gifts are invested wisely. An increasingly popular answer to this is the family investment company.

The US has declared a tax war, and it’s targeting its allies.