Since 1927 the leading authority on tax law, practice and administration
Now provided to business owners on availability of IHT business property relief
Government has undermined its reputation for fair taxation, claims TUC chief
European court rules spinsters were not discriminated against
NIGEL CALLAGHAN looks at the annuity market
There will be no major giveaways, Grant Thornton forecasts
31% want end to 'death levy', claims poll
HMRC publishes draft regulations for excepted transfers and excepted settlements
The interest rate applicable to inheritance tax has been changed from 5% to 4% from 6 January 2008.
Revenue receives legal advice that s 161(4) may apply to fractional shares of units
HMRC have confirmed withdrawals taken from unsecured pensions or alternatively secured pensions are considered as income for inheritance tax purposes
Have inheritance tax changes simplified death? STEPHEN HAGGETT considers the 2007 PBR and the continued importance of flexible trusts
This year's Philip Hardman Memorial Lecture was delivered by Taxation's editor, MIKE TRUMAN
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