Since 1927 the leading authority on tax law, practice and administration
Selling shares in small and medium-sized enterprises between now and 5 April 2008 raises considerable difficulties. LESLEY STALKER presents some planning possibilities
PENNY BATES explains the tax planning opportunities on death
Form IHT216 'claim to transfer unused inheritance tax nil rate band' will be available to download from HMRC's website shortly
The political debate over which party originated the plan to reform inheritance tax should be put aside, says Chas Roy-Chowdhury
ALLISON PLAGER and RICHARD CURTIS review some of the more important aspects of the Pre-Budget Report
Taxation was months ahead of the Chancellor
HMRC have recently written to firms expressing on the matter of when a pre-22 March 2006 life interest comes to an end
Highlights of the Chancellor's speech to the Commons
HMRC has reiterated its stance on lifetime transfers, leading to erroneous reports of a new clampdown
HMRC are altering the process for making the initial payment of IHT where it is by cheque
Mistaken variation
Show
12
READERS'
FORUM 
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2026 LexisNexis
