Tied up in trust
Before her death, a mother transferred a share of her private residence to her daughter who was living with her. Substantial expenses have been incurred relating to a long-term lodger who also lived there
26 Jan 2011

Buy to PET
A client in his mid-60s has an investment property portfolio which is subject to mortgages. He is considering the transfer of properties, but not mortgages, to his children
12 Jan 2011

Emigrating abroad
JOHN T NEWTH FCA, FTII, FIIT, ATT outlines some of the tax consequences when a UK resident emigrates abroad.
9 Nov 2006

Planning for a rainy day
PENNY BATES provides an overview of inheritance tax planning using insurance products.
12 Oct 2006

Da Vinci owed?
EDWARD MANISTY looks at the inheritance tax savings that can be obtained from giving away chattels and renting them back.
27 Apr 2006

Walking the POAT
ALLISON PLAGER presents extracts from a lengthy exchange of correspondence between the tax profession and HMRC on various issues concerning…
8 Dec 2005