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A house is effectively – but not legally – divided by co-owner brothers into two flats although these are not completely separate. One inherits the other’s share, which is now occupied by his mother
ROBERT ARGLES provides an overview of business property relief and how this can alleviate the burden of inheritance tax
View given on consequences of transfer of value involving change of owner
PENNY BATES has tax planning points for unmarried couples
What are the capital gains tax and inheritance tax implications of a Liechtenstein foundation and what liabilities might arise if this is wound up?
Study shows ignorance of transferable nil-rate band
Will shares in group companies be eligible for business property relief?
CHRIS WHITEHOUSE considers some implications of the recently introduced transferable inheritance tax nil rate bands
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
Extracts from HMRC newsletter
Changes to IHT Manual
RICHARD CURTIS reports on the fifth and sixth sittings of the Public Bill Committee's debate of the Finance Bill 2008
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