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Inheritance Tax

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Mediating estate disputes involving art and heritage property premium icon
Downton revisited
11 Dec 2023
Foreign inheritance – obstacles and opportunities premium icon
Foreign inheritance
30 Oct 2023
Gift with reservation of benefit issues premium icon
Not such a free gift
24 Oct 2023
Readers’ forum: How should company shares held in trust be valued? premium icon
Exposure to inheritance tax
16 Oct 2023
‘DIY’ wills and the absence of lawyers premium icon
Don’t do it yourself
09 Oct 2023
How the DOTAS rules apply for inheritance tax premium icon
Spill the beans
11 Sep 2023
Readers’ forum: Tax advice on life insurance premium icon
Insurance conundrum
11 Sep 2023
Readers’ forum: Consequences of selling property at an undervalue premium icon
Large family
07 Aug 2023
Readers’ forum: Tax approach to transfer of value between joint owners premium icon
Joint property purchase
07 Aug 2023
Cars as art: tax implications of owning classic cars premium icon
An automotive work of art
17 Jul 2023
Readers’ forum: Is trust liable to ten-year and exit charges? premium icon
Trust wording
17 Jul 2023
Marriage and forming a civil partnership: inheritance tax premium icon
Love and tax part 3: Inheritance tax
03 Jul 2023
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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