Inheritance Tax

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Mrs G Silber (personal representative of the estate of Mr M Lerner deceased) (TC2369)

KEITH M GORDON explains the tax rules that apply to members of the armed forces

Buzzoni and others v CRC, Upper Tribunal (Tax and Chancery Chamber)

A sizeable home was originally situated in grounds slightly exceeding a hectare, but the owner gave the furthest distant part of the grounds to his children many years ago. The original owner still has access to, and some use of, that land and there is a risk that this may be a gift with reservation for inheritance tax purposes

John Matthews (executive and trustee of the estate of M Matthews deceased) (TC2329)

Is it time to drop the idea of holding UK property through offshore companies? PETER RAYNEY looks at the new rules

HMRC do not seem interested in a potential five-figure inheritance tax liability. PETER VAINES wonders why

The tax treatment of wine is examined by TOBY CROOKS

A client has various pension funds – some personal pensions and some retirement annuity policies – with different life companies. The death benefits are written in trust for his wife

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