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COLIN D LEVER is outraged that HMRC consider a disagreement to be a penalty matter
A client was widowed in 1966. Her late husband left the whole of his estate to her and estate duty was paid. The client has recently died, but is the estate entitled to any additional inheritance tax nil-rate band?
'I do not agree with the application of IHTA 1984, s 43'
'Some of the tax consequences are rendered untenable'
A suggestion for completeness
By John Thurston LLB TEP; £72
Counter to dodging of charges on property in trusts
Integrated account now available online.
ROB DURRANT-WALKER provides a timely reminder of the connections between war and 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
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