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Inheritance Tax

There will be no major giveaways, Grant Thornton forecasts
31% want end to 'death levy', claims poll
HMRC publishes draft regulations for excepted transfers and excepted settlements
The interest rate applicable to inheritance tax has been changed from 5% to 4% from 6 January 2008.
Revenue receives legal advice that s 161(4) may apply to fractional shares of units
HMRC have confirmed withdrawals taken from unsecured pensions or alternatively secured pensions are considered as income for inheritance tax purposes

Have inheritance tax changes simplified death? STEPHEN HAGGETT considers the 2007 PBR and the continued importance of flexible trusts

This year's Philip Hardman Memorial Lecture was delivered by Taxation's editor, MIKE TRUMAN
PENNY BATES explains the tax planning opportunities on death
Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities
Form IHT216 'claim to transfer unused inheritance tax nil rate band' will be available to download from HMRC's website shortly
The political debate over which party originated the plan to reform inheritance tax should be put aside, says Chas Roy-Chowdhury
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