Vaughan-Jones and another v Vaughan-Jones and others, Chancery Division
The effect of borrowings on estate planning
A trust distributes the proceeds of a single-premium life policy
Dividend waivers in a holding company and subsidiary and tax liabilities
A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.
HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.
M Scott (TC4455)
Will an airport parking space be eligible for business property relief?
Conditions for claiming personal tax reliefs
How will the government’s ‘one nation’ approach apply to tax?
MD Freedman v M Freedman, CRC & others, Chancery Division of the High Court
Partnerships’ role in private client tax planning
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