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Inheritance Tax
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38
Readers’ forum: How would trust legacy be dealt with?
Would BPR be disallowed?
Professional executors after da Silva v Heselton
What do you charge?
Readers’ forum: Are all private pensions exempt for IHT
Pensions and inheritance tax exemption
Readers’ forum: Valuing non-voting shares in family company
Property investment company
Importance of will planning
Thy will be done
Mediating estate disputes involving art and heritage property
Downton revisited
Foreign inheritance – obstacles and opportunities
Foreign inheritance
Gift with reservation of benefit issues
Not such a free gift
Readers’ forum: How should company shares held in trust be valued?
Exposure to inheritance tax
‘DIY’ wills and the absence of lawyers
Don’t do it yourself
How the DOTAS rules apply for inheritance tax
Spill the beans
Readers’ forum: Tax advice on life insurance
Insurance conundrum
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READERS'
FORUM
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
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Voluntary office-holders' expenses
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers