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Inheritance Tax

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The impact of Raboni on inheritance tax planning premium icon
Time to reconsider
13 Mar 2023
Inheritance tax and the family home premium icon
Whose house is it anyway?
06 Mar 2023
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax? premium icon
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
28 Feb 2023
Inheritance tax reform is long overdue premium icon
The time is now
20 Feb 2023
Reasons to have a lasting power of attorney premium icon
Race against dementia
14 Feb 2023
Temporary process for applying for probate premium icon
Applications for grant of probate will be accepted before the inheritance tax account has been processed and approved until the proposed new probate fee structure comes into force,...
16 Apr 2019
Readers’ forum: Inheritance headache premium icon

Business property relief applicable to legacy.

16 Oct 2018
Receipts break £5bn mark for first time premium icon

£5.1bn was collected by HMRC in last tax year.

27 Jun 2017
Downsizing relief provisions for inheritance tax premium icon

Property pinball – 2

01 Feb 2017
Estate not diminished premium icon

ML Salinger and JL Kirby (TC5407)

31 Oct 2016
Mosque or mammon? premium icon

The legal and tax principles that are applicable to observant Muslims when passing their estates to the next generation.

26 Apr 2016
Conditional estate duty premium icon

The interaction of estate duty and IHT on objects granted exemption has been revised

29 Mar 2016
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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