IHT

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.

Inaccuracy in an IHT return

Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up

IHT: severance of joint tenancy

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.

Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).

Effect of IHTA 1984 s 8A election on legacies