.png)
.png)
Meeting points
Chartered Institute of Taxation Spring Conference 2017
Date: 24 to 26 March 2017
Location: Cambridge
Reported by: Rachel Addiss and Lisa Whitbread of PKF Francis Clark
Speakers:
Chris Whitehouse: barrister Five Stone Buildings
Rebecca Benneyworth: freelance lecturer and author
Emma Chamberlain: barrister Pump Court Tax Chambers
Pete Miller: The Miller Partnership
Giles Mooney: Professional Training Partnership
Bill Dodwell: partner Deloitte
Robert Jamieson: consultant Mercer & Hole
Caroline Fleet: partner Gabelle
Keith Gordon: barrister Temple Tax Chambers
Extending inheritance tax charge
Chris Whitehouse reminded delegates that from 6 April 2017 all UK residential property owned directly or indirectly by non-UK domiciliaries would fall within the inheritance tax charge. These rules do not apply to commercial property or any other assets. The value does not matter nor whether the property is commercially let. The test is whether it...
