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How do trustees decide whether a payment to beneficiaries represents income or capital?
HMRC wants agents to go online for information
HMRC to accept right to receive compensation may be included at nil value
Agricultural property relief now applies across the EEA. PENELOPE LANG explains the benefits
A married couple with a substantial residential property portfolio wish to mitigate their potential inheritance tax liability
A father has decided to create a trust to provide for the education of the children of a marriage that is now ending
Knight v Edonya and others, Chancery Division
Martin v Triggs Turner Bartons (a firm) and others, Chancery Division
Revenue & Customs Brief 49/09 covers IHT position for firms
Parkinson v Fawdon, Chancery Division
How are pension funds taxed on death? DAVID SEATON explains the rules that apply
The owner-manager of a business has recently died, but he had an overdrawn loan account with the company. What are the tax implications if the loan is waived?
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