The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations, SI 2011/170, extend the disclosure of tax avoidance schemes regime (DOTAS) to inheritance tax by describing certain IHT arrangements involving transfers of property into trust which must be notified to HM
John Cassidy on the clarifications to the LDF
Andrew Lines looks at capital taxes from the shareholders' perspective when selling a company
HMRC has admitted that guidance setting out when it will consider a person’s domicile, and decide whether to make a determination of inheritance tax based on that domicile, has not been working well for HMRC or taxpayers.
Inheritance tax: business property relief
Patrick Cannon on IHT avoidance
HMRC has corrected an error contained in draft technical guidance to Clause 6 and Sch 3 to the July Finance Bill, which increases to 77 the age by
Review of the Budget by David Kilshaw
Colin Rhead on private client taxes
Your impartial need-to-know guide to the coalition Government's emergency Budget