IHT

Matthew Harrison (Withers) examines the impact of a recent Supreme Court decision.

The reservation of benefit legislation continues to be relevant to IHT planning, and the 2017 changes to foreign domiciliaries have extended its scope and importance. Emma Chamberlain (Pump Court Tax Chambers) provides a practical guide to navigating the rules. 

Taxing wealth better requires some radical reforms, writes Emma Chamberlain (Pump Court Tax Chambers).

Once a farmer, always a farmer?

A proposal has been put forward to change how inheritance tax applies to siblings in certain circumstances, writes Fraser Mackay (Brodies).

Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of the Court of Appeal's judgment in Dreelan.

Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.

Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).