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GEORGE BULL and CHRIS WILLIAMS consider the implications of fiscal drag for the UK tax system.
PETER LEGG provides an overview of the factors relevant to inheritance tax business property relief.
IAN MASTON finds something to smile about with the changes to trusts brought about by the FA 2006.
PENNY BATES provides an overview of inheritance tax planning using insurance products.
RICHARD CURTIS follows Standing Committee A's debates on the new inheritance tax regime for trusts.
CAROLYN STEPPLER takes a practical look at inheritance tax charges on an accumulation and maintenance trust under the new rules.
WIDE RANGING CHANGES to the inheritance tax regime for trusts were introduced by Finance Act 2006. While existing interest in possession trusts may be grandfathered, this is not the case automatically for accumulation and maintenance trusts. Any A&M trust in existence which does not provide that beneficiaries become entitled to income and capital at 18 will fall within the new rules from 6 April 2008.
FRANCESCA LAGERBERG wonders if the latest round of consultations are forward thinking or pure farce.
MARK McLAUGHLIN and TOBY HARRIS ponder some planning points and pitfalls in connection with inheritance tax business and agricultural property reliefs.
JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT marshals the amendments and debates on this year's Finance Bill.
JULIE BUTLER stresses the importance of accurate property valuations in tax planning
PETER LEGG summarises the exemptions that are available to mitigate potential inheritance tax liabilities.
Disabled trusts: what is the latest position? ROBIN WILLIAMSON reports.
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