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Pre-Owned Assets
Making a declaration
An 80-year-old widower has gifted a 99% interest in his only or main residence to his daughter who lives with him. The father will continue to pay all of the outgoings on the property
19 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
New queries, issue 4276
Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
12 Oct 2010
Art for tax
£19.8m of works in Acceptance in Lieu scheme
6 Nov 2009
The neglected regime
HMRC need to update their guidance on the pre-owned asset regime, says RAY MAGILL
10 Jun 2009
Who is Mr P?
RICHARD CURTIS reviews the tenth and eleventh sittings of the Public Finance Committee.
18 Jul 2007
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
POA and the common man
EMMA CHAMBERLAIN takes a detailed look at the effect of pre-owned assets tax on the ordinary person.
19 Jan 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
The Islamic inheritance
JON GOLDING investigates the impact of Islamic law and the forced heirship principle on United Kingdom inheritance tax liabilities. THE VAGARIES…
24 Nov 2005
More unnecessary convolution
KEITH GORDON ACA, CTA, barrister exposes a further problem in the pre-owned assets legislation. THE COMPLEXITY UNDERLYING the calculation of the…
17 Nov 2005
Unnecessary convolution
JOHN JEFFREY-COOK makes a plea for simplification. IN HIS RECENT article 'Charity begins at home' (Taxation 28 July 2005, page 449)…
1 Sep 2005
