Inheritance Tax

Go to page of 45

The tax treatment of wine is examined by TOBY CROOKS

Our client’s wife died and left him 40% of the shares in a small limited company that operates a consultancy business. The other 60% were divided equally between their three adult daughters. Their father is a director of the company and works for it

The value of a taxpayer’s only or main residence can form a substantial proportion of his estate and this will be liable to inheritance tax on his death

The grandparents of a family have created an extensive property portfolio, but potentially there will be a large inheritance tax liability on their deaths and some properties have substantially increased in value

Is it becoming more difficult to claim agricultural property relief?

A married couple with 'mirror wills' are facing an inheritance tax liability on £250,000 of their estate on the final death. Would there be an advantage in giving away half of their main residence on the first death?

A UK resident and domiciled divorcee wishes to purchase a property for her children and grandchildren, but wants to ensure it not need to be sold in the event of one of them divorcing

An elderly couple have a holiday home that they are using less and less and propose to give a 25% share to their children, with possible future transfers

Scarfe and another v Matthews and others, Chancery Division

HMRC move to allow executors to deal with estate as far as possible

Payments received in local offices cannot be processed

Consultation as personal independence payment approaches

Show

Results

Go to page of 45