INHERITANCE-TAX

By ending the preferential treatment of discretionary pension schemes, the new rules aim to create parity across the public and private sectors, though at the cost of increased complexity for bereaved families and personal representatives.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Anthony Nixon

Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.

Emma Haley

Hayden Bailey

After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).

FTT considers the meaning of life

Alyssa Haggarty

Claire Weeks

Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.

John Endacott

John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.

Matthew Greene

Guy Bud

HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).

Claire Weeks

Clare Maurice

Claire Weeks and Clare Maurice (Maurice Turnor Gardner) explain why returning to the UK after a period of non-tax residence is not for the faint hearted.