Inheritance Tax

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)

Has a shareholder acquired control of a company through his role as a trustee?

Does a written agreement constitute a trust and therefore allow a main residence exemption claim?

How gift aid works, and the special schemes it offers

D M Morris; J Gregson (TC4098)

Tax consequences of the changes to how pension pots can be accessed