IHT
Widow’s estate
A woman's husband died in 1973, before she became resident in the UK. She occupies a UK property with a son and daughter, while a second son lives elsewhere
25 Jan 2012
Value of retained rights
Watkins and another (executors of Watkins deceased) (TC1582)
23 Jan 2012
Replacement home
A client was left a life interest in the property occupied by her and her partner until his death. As the house was located some distance from the rest of her family the property was sold and a replacement purchased
7 Dec 2011
Too much too young?
Wright and another v Gater and another, Chancery Division
29 Nov 2011
What is occupation?
CRC v C Atkinson and P Smith (executors of W M Atkinson deceased), Upper Tribunal (Tax and Chancery Chamber)
24 Nov 2011
More tax engineering
Concern about IHT implications
16 Nov 2011
Will trust
On his death in April 2010, a client’s half share of the matrimonial home passed to a discretionary trust. His widow intends to remarry and advice is given regarding the tax advantages and disadvantages of the trust continuing in existence
2 Nov 2011
Our heritage
RUTH CORNETT outlines HMRC’s updated views on the capital tax treatment of heritage chattels
18 Oct 2011
Sure of Shell
KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends
27 Sep 2011
Business and Agricultural Property Relief
By Toby Harris LLB, CTA, TEP; £75
25 Aug 2011
Partnership land
What is the general tax position where a partner introduces land into a partnership to mitigate future inheritance tax liabilities?
23 Aug 2011
It’s a surrender!
Are withdrawals from insurance bonds income for IHT purposes? JOHN WOOLLEY has HMRC’s definitive answer
16 Aug 2011
