Inheritance Tax

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Nine documents for discussion and consultation

Re Ahmad (Deceased), Chancery Division

HMRC: 'We do not read more into IHTA 1984, s 105(4)(b) than it says'

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

Atkinson and another (executors of Atkinson, deceased) (TC420)

EC consults on extent of problem

Jiggens and another v Low and another, Chancery Division

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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

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?

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