IHT

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.

Jane Johnson

Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.

Edward Reed

Tristan Honeyborne

The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).

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