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IHT


The tractor tax starpremium
Card image Stuart Maggs
The proposed IHT reforms seem to attack the farmers they should protect and protect the people they should tax, writes Stuart Maggs (Howes Percival).
4 December 2024
The Executors of K Beresford v HMRC premium
Business property relief refused for serviced offices
13 November 2024
Non-doms post-Budget: where are we now? starpremium
Card image Helen McGhee
Card image Lynnette Bober
Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.
6 November 2024
Structuring following the new rules for IHT business and agricultural property reliefs premium
Card image Michael Thomas KC
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).
6 November 2024
Other cases that caught our eye: 25 October 2024 premium
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...
23 October 2024
Other cases that caught our eye: 18 October 2024 premium
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,...
16 October 2024
Contentious tax quarterly: Autumn 2024 premium
Card image Harry Smith
Card image Adam Craggs
There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).
9 October 2024
L Carvajal and another v HMRC premium
Deathbed IHT scheme succeeded due to HMRC procedural failing.
28 August 2024
Much ado about non-doms: the new policy paper starpremium
Card image Helen McGhee
Card image Lynnette Bober
Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.
31 July 2024
Scale to sale: tax considerations when selling a UK business premium
Card image Liz Hunter Nicola Simmons Moustapha Hammoud
Liz Hunter, Nicola Simmons and Moustapha Hammoud (Mishcon de Reya) explain the personal, employment and corporate tax issues.
17 July 2024
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30 September 2026
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