Inheritance Tax

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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

DERMOT DOUGHTY considers recent proposals for changes to tax on a deceased person’s estate

Linda Frances Chadwick and another (Hobart’s executors) v CRC, Lands Chamber

CAMILLA WALLACE looks at chattel leasing and how to avoid taxable benefits

A trust receives no income and it is assumed that, in such circumstances, HMRC do not need to be informed of its existence. However, what is the position for inheritance tax purposes?

By Withers LLP, Aparna Nathan & Marika Lemos; £235

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