Inheritance Tax

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MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted

Charitable legacies could benefit from 36% levy

A brother and sister own a tack shop standing on a green belt property, but the business is carried on by the sister and her daughter. The brother wishes to gift his share of the property to his sister, but there is concern as to the capital gains tax consequences of ‘hope’ value

HEIDI POON asks if there are greener pastures for business property relief after the Balfour case

MICHAEL BLAKE shows how a claim to agricultural property relief can be lost without even trying

Farmland and cottages are owned by two discretionary settlements with the farmer’s personal company being the tenant under the Agricultural Holdings Act

A mother left her 95% share of her private residence to her daughter, her daughter’s husband and their children. The will was subsequently varied and the property was placed in trust before being sold

The management of OldCo wish to take over the company from the present shareholders and plan to do this via NewCo

The Taxation team responds to George Osborne's announcements

A husband and wife own a valuable property. They intend to sell a share to one son who will live there with them, leaving the rest of the property to their children equally on their death

Almost 20 years after the death of a client, her son has been advised that there may be an entitlement to compensation under a wartime reparations scheme

The efficacy of home loan schemes is in question. EMMA CHAMBERLAIN and CHRIS WHITEHOUSE explain why

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