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Inheritance Tax

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

HARRIET BROWN explains how the adverse tax consequences of a deed of variation were rectified
CRC v Brander (executor of the will of the late fourth earl of Balfour), Upper Tribunal (Tax and Chancery Chamber)
An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence
Enquiry only when significant risk of loss of UK tax
And wine cellars are valued at date of death
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