IHT

Rachel de Souza (RSM UK) charts a tumultuous year for international private clients, as sweeping changes to domicile, offshore trusts and IHT prompted unprecedented restructuring – and, for some, departure from the UK.

Penny Cogher

The 2,000 cap: Generally, the pensions industry, businesses (of all sizes), pensioners and individuals will heave a collective sigh of relief that the Chancellors smorgasbord Budget has stayed away from tinkering with anything more than...

David Milne KC

There will be the usual complaints about the tax burden on working people, but it is very modest compared with the 1960s and 1970s, when the top rate of income tax was still 98%, imposed to pay the USA for the monies lent to us for WW2. There will...

Sophie Dworetzsky

Budget blues, legitimate expectation and crypto matters are among the issues reviewed by Sophie Dworetzsky (Lombard Odier).

Arun Advani

Andy Summers

‘This is not the “gotcha” that some tax advisers seem to think it is.’ Andy Summers and Arun Advani (CenTax) explain why the real test of the reforms is yet to come, and how the rules could be improved to smooth IHT exposure and encourage greater UK investment.

Harriet Betteridge

Which pensions will be taxed? Who is responsible for reporting and paying the tax? What’s the impact on planning? Harriet Betteridge (Charles Russell Speechlys) examines some key questions surrounding the proposed legislation.

Andrew Kerr

Emma Heelis-Adams

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

Penny Cogher

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.

Helen McGhee

Tweaks rather than reversals.

Anthony Nixon

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

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