Inheritance Tax

Go to page of 44

Atkinson and another (executors of Atkinson, deceased) (TC420)

EC consults on extent of problem

Jiggens and another v Low and another, Chancery Division

Download latest edition

A mother, father, daughter and son-in-law run a business in partnership. The balance sheet includes a property that was used for the business, but which has been let out for the past 12 years

HMRC seem to have missed the point in relation to inheritance tax and employee benefit trusts, claims RORY MULLAN

A parent company holds the shares in a subsidiary trading company as well as owning the property from which the trade is carried on

A farm, owned by one of the partners in a farming partnership, has been put up as security for a business loan. Will this loan reduce the value of the business for both agricultural and business property relief?

DM Fryer, TJ Marsh and J Arnold (personal representatives of P Arnold deceased) (TC398)

Vinton and others v Fladgate Fielder (a firm) and another, Chancery Division

A husband and wife have traded in partnership and their business rents a property that they own jointly. Their two children have recently joined the parents in the partnership

Has inheritance tax been considered in relation to non-domiciled MPs, asks KEVIN SLEVIN

Show

Results

Go to page of 44