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Inheritance Tax

HMRC v Richard Evans (TC3759)

Inheritance tax implications of profits retained in a personal service company

Dr RM Hughes (TC3866)

The continued importance of flexible will trusts for inheritance tax purposes

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?

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