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An elderly couple gift a substantial sum to their daughter. One and a half years later they feel unable to look after themselves and move in with their daughter and her husband who used the gift to assist in the purchase of a large house
'Interesting to compare total penalties raised by IHT department compared to other departments'
Widows being excluded from nil-rate relief, says LITRG
COLIN D LEVER is outraged that HMRC consider a disagreement to be a penalty matter
A client was widowed in 1966. Her late husband left the whole of his estate to her and estate duty was paid. The client has recently died, but is the estate entitled to any additional inheritance tax nil-rate band?
'I do not agree with the application of IHTA 1984, s 43'
'Some of the tax consequences are rendered untenable'
A suggestion for completeness
By John Thurston LLB TEP; £72
Counter to dodging of charges on property in trusts
Integrated account now available online.
ROB DURRANT-WALKER provides a timely reminder of the connections between war and tax
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