Inheritance Tax

More basic principles of trust tax pools

Pre-owned assets and the £1m nil rate band for couples with property

Tax charity calls for improved guidance

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

Basic principles of trust tax pools

M Seddon & others (TC4344)

Capital tax concerns when disclosing income from land and property

The revised treatment of pension death benefits

Avoid slip-ups when dealing with wills

CRC v R Tager; personal representatives of the estate of O Tager (deceased), Upper Tribunal

Essentials of a successful claim to agricultural property relief

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