Inheritance Tax

Go to page of 45

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?

Brander (personal representative of the Fourth Earl of Balfour) v HMRC (TC69)

Davies and anor (TC106)

PENNY BATES has a practical look at how to use life assurance in tax planning

Income has been accumulated for the beneficiary of a statutory trust who is a minor. Is there any way of recovering or obtaining the benefit of the tax paid by the trust on its income?

A ten-yearly tax charge on a discretionary trust is approaching, but problems are encountered in obtaining details of any transfers made before the settlement.

Show

Results

Go to page of 45