Is there a tax-free benefit in transferring main residences to an existing trust?
The latest consultation on calculating charges could be the final nail in the coffin
What next for HMRC following their loss in the Glasgow Rangers case?
Treatment of a loan made by an unquoted trading company for inheritance tax
Transfer of assets abroad rules and a capital distribution from an overseas trust
A view of the tenth and last Finance Bill debate sitting
RWJ Parry, HFA Piney and SA Staveley (TC3548)
Will mortgage interest be fully allowable if only part of the property is owned?
An elderly client makes regular annual charitable and non-charitable donations. The latter includes an allowance to his daughter.
HMRC have published a third consultation document on simplifying the inheritance tax (IHT) treatment of relevant property trust charges.
The document’s proposals aim to prevent taxpayers reducing their IHT liabilities by setting up multiple trusts for their heirs, each with a £325,000 tax-free allowance.
Giles v Royal National Institute for the Blind and others, Chancery Division
The future of trusts in the light of proposed inheritance tax reforms and other recent developments
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