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Inheritance Tax

JOHN WOOLLEY provides an inheritance tax update on life assurance trusts.
MIKE TRUMAN finds parliamentary understanding of the trust fiasco — but in the wrong house.
Barristers CHRIS WHITEHOUSE and EMMA CHAMBERLAIN explain that Finance (No 2) Bill 2006 will cause substantial problems for those trying to draft wills.
IAN MASTON casts an eye over the new rules for the inheritance tax treatment of trusts contained in Schedule 20 to the Finance (No 2) Bill 2006.
KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
EDWARD MANISTY looks at the inheritance tax savings that can be obtained from giving away chattels and renting them back.
Following on from Taxation magazine's Budget Breakfast Briefing, WILSON COTTON summarises the proposals for the tax treatment of trusts.
MIKE TRUMAN introduces four articles from the speakers at the Taxation Budget Breakfast Briefing on 4 April 2006.
MIKE TRUMAN looks back at the Budget predictions from our survey of the top 30 accountancy firms, and gives the Chancellor a report card.
MIKE TRUMAN takes a contrarian view on the abolition of inheritance tax.
JOHN WOOLLEY explains how pension death benefits can be made more tax efficient.
EMMA CHAMBERLAIN takes a detailed look at the effect of pre-owned assets tax on the ordinary person.
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