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Inheritance Tax
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47
Rectification of a mistake
Ashcroft v Barnsdale and others, High Court (Chancery Division), [2010] EWHC 1948 (Ch)
Double donor
The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000
Treasury unveils array of tax changes
Nine documents for discussion and consultation
Whose assets?
Re Ahmad (Deceased), Chancery Division
Property parent problems
HMRC: 'We do not read more into IHTA 1984, s 105(4)(b) than it says'
Transfer trouble
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
Agricultural purpose maintained
Atkinson and another (executors of Atkinson, deceased) (TC420)
IHT 'hinders freedom of movement'
EC consults on extent of problem
Tax consequences not appreciated
Jiggens and another v Low and another, Chancery Division
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Power over property
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
A series of unfortunate misconceptions
HMRC seem to have missed the point in relation to inheritance tax and employee benefit trusts, claims RORY MULLAN
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NEWS
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Firms scale back R&D relief claims as a result of reforms
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Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
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A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT