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Wright and another v Gater and another, Chancery Division
CRC v C Atkinson and P Smith (executors of W M Atkinson deceased), Upper Tribunal (Tax and Chancery Chamber)
Concern about IHT implications
On his death in April 2010, a client’s half share of the matrimonial home passed to a discretionary trust. His widow intends to remarry and advice is given regarding the tax advantages and disadvantages of the trust continuing in existence
RUTH CORNETT outlines HMRC’s updated views on the capital tax treatment of heritage chattels
KEITH PARKHOUSE explains the advantages of an election to receive foreign scrip dividends
By Toby Harris LLB, CTA, TEP; £75
What is the general tax position where a partner introduces land into a partnership to mitigate future inheritance tax liabilities?
Are withdrawals from insurance bonds income for IHT purposes? JOHN WOOLLEY has HMRC’s definitive answer
Buzzoni (executor of the estate of Kamhi, deceased) and others (TC1129)
A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)
Arthur F Golding; Julia Anne Middleton (executors of the will of Dennis Golding deceased) (TC1211)
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