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Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...

Business property relief applicable to legacy.

Will a caravan site be eligible for inheritance tax business property relief?

The inheritance tax implications of a distribution from a trust.

Inheritance tax and capital gains tax on property used by a family company.

Dividend waivers in a holding company and subsidiary and tax liabilities

A trust distributes the proceeds of a single-premium life policy

Will an airport parking space be eligible for business property relief?

A trust of property was intended but not evidenced in writing at purchase

Is a trust settlor interested, and how should income be declared and taxed?

What are the potential liabilities on gifts made to an Irish resident?

Will passing shares through a discretionary trust avoid a capital gains tax charge?

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