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Inheritance Tax
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45
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
Decision deadlines
How do trustees decide whether a payment to beneficiaries represents income or capital?
Concern about number of IHT helpline calls
HMRC wants agents to go online for information
Valuating shares in Bradford & Bingley
HMRC to accept right to receive compensation may be included at nil value
Increasing the boundary
Agricultural property relief now applies across the EEA. PENELOPE LANG explains the benefits
Property partnership
A married couple with a substantial residential property portfolio wish to mitigate their potential inheritance tax liability
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW