Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Availability of business property relief
Your guide to the key measures
Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings
IHT: different treatment of residents and non-residents
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
Michael Dawson answers a readers query about charges that could arise for elderly clients
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Inheritance tax: BDP, whether a business of ‘making or holding investments’
Simon McKie on the Supreme Court's decision about what remains an important remedy