Dividend waivers in a holding company and subsidiary and tax liabilities
A trust distributes the proceeds of a single-premium life policy
A record amount of inheritance tax (IHT) was paid into the public purse during April, new figures show.
HMRC received £379m in the same month in which the Conservative party said it would raise the IHT threshold to £1m for some taxpayers – a pledge that looks set to be fulfilled in this week’s Budget.
M Scott (TC4455)
Conditions for claiming personal tax reliefs
How will the government’s ‘one nation’ approach apply to tax?
Will an airport parking space be eligible for business property relief?
MD Freedman v M Freedman, CRC & others, Chancery Division of the High Court
Partnerships’ role in private client tax planning
Pre-owned assets and the £1m nil rate band for couples with property
More basic principles of trust tax pools
Tax charity calls for improved guidance
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