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Inheritance Tax
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44
Move over Darling
ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report
IHT reform: we were there first
Taxation was months ahead of the Chancellor
Longmark Tax Conferences Ltd North West Tax Planning Conference
21 June 2007
IHT and IIP trusts
HMRC have recently written to firms expressing on the matter of when a pre-22 March 2006 life interest comes to an end
Pre-Budget Report 2007
Highlights of the Chancellor's speech to the Commons
Bereaved 'not being targeted'
HMRC has reiterated its stance on lifetime transfers, leading to erroneous reports of a new clampdown
IHT payment process to change
HMRC are altering the process for making the initial payment of IHT where it is by cheque
News-taxcase-Wills v Gibbs and others
Mistaken variation
Trusts today and tomorrow
MATTHEW HUTTON considers what scope there may be for creating 'new' trusts (including will trusts) since 22 March 2006
Past, present and future
MATTHEW HUTTON considers FA 2006, Sch 20. What should be done with trust structures in place on 22 March 2006?
Fewer reports
HMRC changing scope of existing excepted transfer and excepted settlements regulations
Who is Mr P?
RICHARD CURTIS reviews the tenth and eleventh sittings of the Public Finance Committee.
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READERS'
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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