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Inheritance Tax
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44
Another French affaire
A suggestion for completeness
Estate Planning For the Middle Income Client 2009/10
By John Thurston LLB TEP; £72
IHT rate frozen, avoidance schemes halted
Counter to dodging of charges on property in trusts
IHT400
Integrated account now available online.
Lest we forget…
ROB DURRANT-WALKER provides a timely reminder of the connections between war and tax
Mental incapacity
Sutton v Sutton, Chancery Division
Art for tax
£19.8m of works in Acceptance in Lieu scheme
Brussels proposes change to will rights
Move may lead to 'jurisdiction shopping' for estates, warns expert
A detailed examination
SIMON MCKIE analyses an interesting inheritance tax planning product
Gift aid payments
How does one determine the effective date of payment when a monetary donation is made to a charity under gift aid?
IHT office reorganisations
Moves in Edinburgh and Belfast
Gift with strings attached
IAN MASTON asks whether payments into an employee benefit trust are gifts
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures