Inheritance Tax

Go to page of 48

DM Fryer, TJ Marsh and J Arnold (personal representatives of P Arnold deceased) (TC398)

Vinton and others v Fladgate Fielder (a firm) and another, Chancery Division

A husband and wife have traded in partnership and their business rents a property that they own jointly. Their two children have recently joined the parents in the partnership

Has inheritance tax been considered in relation to non-domiciled MPs, asks KEVIN SLEVIN

DERMOT DOUGHTY considers recent proposals for changes to tax on a deceased person’s estate

Linda Frances Chadwick and another (Hobart’s executors) v CRC, Lands Chamber

CAMILLA WALLACE looks at chattel leasing and how to avoid taxable benefits

A trust receives no income and it is assumed that, in such circumstances, HMRC do not need to be informed of its existence. However, what is the position for inheritance tax purposes?

By Withers LLP, Aparna Nathan & Marika Lemos; £235

An elderly couple gift a substantial sum to their daughter. One and a half years later they feel unable to look after themselves and move in with their daughter and her husband who used the gift to assist in the purchase of a large house

'Interesting to compare total penalties raised by IHT department compared to other departments'

Widows being excluded from nil-rate relief, says LITRG

Show

Results

Go to page of 48