By John Endacott; second edition; £58.50; paperback; ; 146 pages; Claritax Books
A company owned by a father and daughter provides commercial loans and manages properties and collects rents. Activities include those carried out for family members and their businesses
A wealthy widower pays contributions into a bond that has a current surrender value of more than £120,000. This could be surrendered during his lifetime or it will pay out on his death
CRC v Executors of Lord Howard of Henderskelfe (deceased), Court of Appeal
Pitfalls to avoid when claiming agricultural property relief
A client is proposing to transfer a large residential property to his son. The client will continue to live at the property and pay a rent. This should avoid an inheritance tax charge
An Australian citizen is UK resident, but domiciled in Australia. She has inherited a “long-term income stream annuity”, which started in 2002 and will last for 15 years
To mitigate income tax liability, a client transferred commercial property into the joint names of himself and his wife. However, only his share is eligible to capital gains tax entrepreneurs’ relief
Tax planning for loving couples
The inheritance tax implications of pension trusts
Minimising inheritance tax on family assets
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