IHT

Retrospective changes to the Temporary Repatriation Facility, updated FIG guidance and new AI guidance for advisers feature in this month’s review by Sophie Dworetzsky (Lombard Odier).

Helen McGhee

Lynnette Bober

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. £5m IHT cap for pre-October 2024 EPTs: There will be a £5m cap...

A detailed report by Lexis®+ UK Tax, with additional practitioner insight.

Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

Sophie Dworetzsky

In this month’s report, Sophie Dworetzsky (Lombard Odier) reports growing concerns over draft tax reforms, and the latest court rulings on retrospective tax status and trustee replacement.

Zoe Andrews

Mike Lane

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

Jeremy Mindell

Ongoing speculation over tax changes presents significant challenges for delivering reliable advice, writes Jeremy Mindell (Primondell).

Tim Lynch

Tahir Ebrahim

Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.

Dominic Lawrance

Sophie Dworetzsky

Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) examine, among other things, some of the recent clarifications and outstanding concerns regarding both the non-dom reforms and the proposed changes to agriculture and business property reliefs.

Disguised remuneration schemes, end users and judicial review: It is now accepted that most, if not all, disguised remuneration schemes involving the making of loans to employees via an employee benefit trust do not work and that the arrangements...

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