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Inheritance Tax
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Readers’ forum: Potential issues with property transfers
POAT charge
Inheritance tax reliefs: lessons from history
What’s it worth?
Cash and property in a trading business
Relief interaction
Readers’ forum: Should client’s tax return show disposal of Paris home?
French usufruct
ADR meetings: trust the process or steer clear?
Settling disputes
Hubbard’s annual health check of the tax profession
Doing well
A very modern family: domicile of origin and the children of same-sex parents
This is where I belong
The impact of Raboni on inheritance tax planning
Time to reconsider
Inheritance tax and the family home
Whose house is it anyway?
Readers’ forum: Does transferring beneficial ownership trigger capital gains tax?
Family business I act for a farming partnership, the partners being father, mother and two sons. As part of an inheritance tax planning exercise, the partners will be introducing...
Inheritance tax reform is long overdue
The time is now
Reasons to have a lasting power of attorney
Race against dementia
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READERS'
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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NEWS
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Late payment penalties toughened
Call for proposals on how to simplify the UK VAT system
Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd