IHT

Diversifying ownership will become an increasingly important strategy in light of the new restrictions to APR and BPR, writes Michael Thomas KC (Pump Court Tax Chambers).

IHT implications under Forfeiture Act: Under the Forfeiture Act 1982, a person who has unlawfully killed another person cannot benefit from that person’s estate. However, where in the opinion of the court the justice of the case requires...

SDLT MDR claim denied: Shine Business Ltd v HMRC [2024] UKFTT 894 (TC) (7 October) is another in the long line of cases on the now-abolished SDLT multiple dwelling relief. Like all such appeals the decision is highly fact dependent. The FTT,...

Harry Smith

Adam Craggs

There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).

Deathbed IHT scheme succeeded due to HMRC procedural failing.

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.

Liz Hunter Nicola Simmons Moustapha Hammoud

Liz Hunter, Nicola Simmons and Moustapha Hammoud (Mishcon de Reya) explain the personal, employment and corporate tax issues.

Hayden Bailey

Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.

Edward Hayes

Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.

Edward Reed

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.

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