Sunday 6 July 2008

Inheritance tax

Close-up of a man's hands filling in a tax form

The new nil-rate band entitlement for surviving spouses and civil partners has been overshadowed by other legislative changes introduced by this year's Budget, notes MICHAEL TRUMAN, who takes a look at the guidance for HMRC staff on applying the latest rules - which include an algebraic formula for calculating transfer

Career decision

MARK LEE explains why he gave up giving tax advice

New time limits

ROB DURRANT-WALKER blows the whistle on the changes from current rules

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