Inheritance Tax

Go to page of 44

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

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

MIKE TRUMAN looks at complexities created for inheritance tax when 10% of an estate is left to charity

IFS director calls for 'politically difficult' tax reform

Cost of calculations often disproportionately large

Matter of residence must be carefully considered

Tolley’s Inheritance Tax, £112.95; CCH Inheritance Tax, £105.95; Bloomsbury Inheritance Tax £45; Bloomsbury Trusts and Estates, £45

The effect of the settled excluded property provision in this year’s Finance Bill, examined by SIMON McKIE

A daughter and her two minor children are the beneficiaries of a discretionary trust. The trustees, the daughter and her husband have purchased a property in which the family will live

Show

Results

Go to page of 44