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Inheritance Tax
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42
Tax planning to take land from plot to profit
Harvesting value
Readers’ forum: Taxation of a non-resident trust
Inheritance tax relief
Employee ownership trusts update
Tick all the boxes
Estates in the course of administration
Estates in the course of administration
Readers’ forum: Avoiding a double IHT charge on client estate
New love
Readers forum: Gifts of income to daughters
Pension scheme
Practical impact of reduced inheritance tax reliefs
Real impact
Tax planning around compulsory purchase orders
Land required
Readers’ forum: Using late husband’s nil rate band
Thinking about the future
Accuro Trust (Switzerland) and excluded property
An unhappy situation
Readers’ forum: Is it viable to reduce the value of an estate?
Down south
Inheritance tax and penalties
Inheritance – get it right
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
Creative industries receive record £2.4bn tax relief
Time to pay extended to simple assessment debts
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Temporary non-residents’ tax returns in focus