Inheritance Tax

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RSPCA v Sharp and others, Court of Appeal

Before her death, a mother transferred a share of her private residence to her daughter who was living with her. Substantial expenses have been incurred relating to a long-term lodger who also lived there

A son inherited his mother’s main residence in 1989. He transferred a half share to his wife in June 2008, with the whole property being sold by them approximately one year later

A mother, father and their two sons trade as a partnership and are considering whether they could mitigate their tax liability by including a limited company as a partner

A family own shares in a property development company and are also the partners in a property investment partnership

HMRC aims to prevent unnecessary disclosures

Tax reliefs are changing again. ALISON VINE considers whether QNUPS might be the cure

London, 19 October 2010; speaker: Matthew Hutton

A Leolin Price CBE QC (executor and trustee of the estate of the late Hon Mrs Rosalind H Penrose Price CBE) (TC736)

Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements

JOHN WOOLLEY explains the current tax situation applying to lump sum inheritance tax schemes

A UK-domiciled husband is married to a woman who was born in Denmark and may return there should her husband pre-decease her. The wife’s domicile has never been determined

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