Since 1927 the leading authority on tax law, practice and administration
PENNY BATES has tax planning points for unmarried couples
What are the capital gains tax and inheritance tax implications of a Liechtenstein foundation and what liabilities might arise if this is wound up?
Study shows ignorance of transferable nil-rate band
Will shares in group companies be eligible for business property relief?
CHRIS WHITEHOUSE considers some implications of the recently introduced transferable inheritance tax nil rate bands
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
Extracts from HMRC newsletter
Changes to IHT Manual
RICHARD CURTIS reports on the fifth and sixth sittings of the Public Bill Committee's debate of the Finance Bill 2008
MIKE TRUMAN looks at the new guidance for HMRC staff on applying the new rules for transfer of the nil rate band
Draft guidance on transfers of unused nrbs published
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
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