Inheritance Tax

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Are withdrawals from insurance bonds income for IHT purposes? JOHN WOOLLEY has HMRC’s definitive answer

Buzzoni (executor of the estate of Kamhi, deceased) and others (TC1129)

A transfer of a partnership interest is subject to stamp duty land tax if it is to a ‘property investment partnership’ (PIP)

Arthur F Golding; Julia Anne Middleton (executors of the will of Dennis Golding deceased) (TC1211)

MICHAEL BLAKE warns advisers and farmers not to take business property relief for granted

Charitable legacies could benefit from 36% levy

A brother and sister own a tack shop standing on a green belt property, but the business is carried on by the sister and her daughter. The brother wishes to gift his share of the property to his sister, but there is concern as to the capital gains tax consequences of ‘hope’ value

HEIDI POON asks if there are greener pastures for business property relief after the Balfour case

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

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