Gift of property
An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence
1 Sep 2010

Change in IHT approach to domicile status
Enquiry only when significant risk of loss of UK tax
27 Aug 2010

Online trusts filing 'will improve accuracy'
And wine cellars are valued at date of death
25 Aug 2010

Dropping the pilot
If property is left by will into an existing interest in possession pilot trust, will it qualify as an immediate post-death interest?
11 Aug 2010

Rectification of a mistake
Ashcroft v Barnsdale and others, High Court (Chancery Division), [2010] EWHC 1948 (Ch)
6 Aug 2010

Double donor
The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000
28 Jul 2010

Treasury unveils array of tax changes
Nine documents for discussion and consultation
27 Jul 2010

Whose assets?
Re Ahmad (Deceased), Chancery Division
27 Jul 2010

Property parent problems
HMRC: 'We do not read more into IHTA 1984, s 105(4)(b) than it says'
14 Jul 2010

Transfer trouble
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
14 Jul 2010

Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
13 Jul 2010

IHT 'hinders freedom of movement'
EC consults on extent of problem
5 Jul 2010