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Inheritance Tax

Sutton v Sutton, Chancery Division
£19.8m of works in Acceptance in Lieu scheme
Move may lead to 'jurisdiction shopping' for estates, warns expert
SIMON MCKIE analyses an interesting inheritance tax planning product
How does one determine the effective date of payment when a monetary donation is made to a charity under gift aid?
Moves in Edinburgh and Belfast
IAN MASTON asks whether payments into an employee benefit trust are gifts
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
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