Inheritance Tax

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

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

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

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

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

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