Inheritance Tax

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

Is a trust settlor interested, and how should income be declared and taxed?

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

TC Hutchings (TC4221)

Will passing shares through a discretionary trust avoid a capital gains tax charge?

Liability of income from assets owned jointly by spouses or civil partners

Transfer of farmland out of a trust

Opportunities for tax savings under the new regime

P Chadda & others (MB Tobin’s executors) (TC4154)