Inheritance Tax

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Lau (executor of Lau deceased) SpC 740

McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009

MARIKA LEMOS analyses the High Court’s decision in Nelson Dance concerning the application of business property relief

£10,000 a year is more realistic, says PwC

MALCOLM FINNEY explains that excluded property is not always as excluded as one might think

CRC v Trustees of the Nelson Dance Family, Chancery Division, 22 January 2009

CHRISTIAN WARD looks at the attractions of flexible reversionary trusts for estate planning

A grandfather set up a trust for his grandchildren, who are to become entitled to the capital at the age of 18. A distribution has recently been made to the first child to reach this age. What are the tax consequences?

CRC v Bower and other (executors of Bower (deceased)), Chancery Division, 5 November 2008

A wife leaves assets in her will to her husband and adult children on a nil-rate band discretionary trust and the remainder of the estate to her husband

Changes to tax treatment of pensions

Richardson (SpC 730)

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