Inheritance Tax

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£10,000 a year is more realistic, says PwC

MALCOLM FINNEY explains that excluded property is not always as excluded as one might think

CRC v Trustees of the Nelson Dance Family, Chancery Division, 22 January 2009

CHRISTIAN WARD looks at the attractions of flexible reversionary trusts for estate planning

A grandfather set up a trust for his grandchildren, who are to become entitled to the capital at the age of 18. A distribution has recently been made to the first child to reach this age. What are the tax consequences?

CRC v Bower and other (executors of Bower (deceased)), Chancery Division, 5 November 2008

A wife leaves assets in her will to her husband and adult children on a nil-rate band discretionary trust and the remainder of the estate to her husband

Changes to tax treatment of pensions

Richardson (SpC 730)

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

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