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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
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
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