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Inheritance Tax
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44
A bigger band
CHRIS WHITEHOUSE considers some implications of the recently introduced transferable inheritance tax nil rate bands
Ways and means
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
IHT update
Extracts from HMRC newsletter
Agricultural relief
Changes to IHT Manual
The sound of jazz
RICHARD CURTIS reports on the fifth and sixth sittings of the Public Bill Committee's debate of the Finance Bill 2008
Joint account
MIKE TRUMAN looks at the new guidance for HMRC staff on applying the new rules for transfer of the nil rate band
Nil rate band
Draft guidance on transfers of unused nrbs published
Another fine mess
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
Further extension for non-statutory clearances
Now provided to business owners on availability of IHT business property relief
UK tax credibility 'damaged'
Government has undermined its reputation for fair taxation, claims TUC chief
Elderly sisters lose IHT appeal
European court rules spinsters were not discriminated against
A unique choice for a unique person
NIGEL CALLAGHAN looks at the annuity market
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures