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Inheritance Tax

The charges that arise on bypass trusts.

Says the chair of the House of Commons Treasury select committee.

Will a caravan site be eligible for inheritance tax business property relief?

The inheritance tax implications of a distribution from a trust.

Inheritance tax and capital gains tax on property used by a family company.

The new residence nil rate band.

Draft regulations could further restrict tax planning options.

New rules will allow individuals to choose the law governing succession of their EU assets on death if they update their will.

Changes to the inheritance tax regime for trusts introduced by Finance Bill 2015-16.

Vaughan-Jones and another v Vaughan-Jones and others, Chancery Division

The effect of borrowings on estate planning

The death on active service exemption
 
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