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Inheritance Tax

ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report
Taxation was months ahead of the Chancellor
HMRC have recently written to firms expressing on the matter of when a pre-22 March 2006 life interest comes to an end
Highlights of the Chancellor's speech to the Commons
HMRC has reiterated its stance on lifetime transfers, leading to erroneous reports of a new clampdown
HMRC are altering the process for making the initial payment of IHT where it is by cheque

Mistaken variation

MATTHEW HUTTON considers what scope there may be for creating 'new' trusts (including will trusts) since 22 March 2006
MATTHEW HUTTON considers FA 2006, Sch 20. What should be done with trust structures in place on 22 March 2006?
HMRC changing scope of existing excepted transfer and excepted settlements regulations
RICHARD CURTIS reviews the tenth and eleventh sittings of the Public Finance Committee.
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