INHERITANCE-TAX

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.

Natalie Quail

Andrew Goldstone

Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

Sarah Albury

Andrew Goldstone

Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent developments.

Peter Vaines

According to a recent High Court judgment, the words ‘the time the settlement was made’ are capable of describing both the making of the original settlement and the subsequent addition of property to that settlement, writes Peter Vaines (Squire Patton Boggs).

Ian Maston

Ian Maston (Mastoni Tax) answers a query on whether a gift of shares in a family company could unintentionally increase the family’s tax burden.

Victoria Howarth

Andrew Goldstone

In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.

Ian Maston

Ian Maston (Mastoni Tax) analyses the measures to simplify the inheritance taxation of trusts.

Victoria Howarth

Andrew Goldstone

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.

Sarah Albury

Andrew Goldstone

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review the latest developments that matter in the private client arena, including: HMRC’s hat trick of wins in cases against schemes promoted by NT Advisors; a consultation on VCTs; Lobler and rectification for the partial surrender of insurance policies; online filing of IHT accounts from August; and Tager and punitive tax-related penalties