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
Stephen Besford examines whether HMRC's HNW unit has remained focused on its original purpose
Review of FA 2010 measures by Gary Heynes and Michael Flaherty
Review of FA 2010 measures by Andrew Watt