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RICHARD CURTIS takes a quick look at the practical advantages of, and problems that can arise from, having an offshore account.
JON GOLDING investigates the impact of Islamic law and the forced heirship principle on United Kingdom inheritance tax liabilities.
Exposing a further problem in the pre-owned assets legislation
ALLISON PLAGER reviews recent research finding out about the public's satisfaction with the inheritance tax process.
JOSS DALRYMPLE considers effective inheritance tax planning using nil rate band discretionary trusts.
RICHARD CURTIS reviews a recent Commons' committee report.
JULIE BUTLER provides a practical guide to the tax implications of the new single payment scheme.
THE INTRODUCTION OF the Single Farm Payment is considered by many to be the most fundamental change to farming since the repeal of the 'corn laws'. It essentially means that farming subsidies are no longer 'coupled' to production, but are based on area and historical entitlement. The burning question has been: how will this impact upon the taxation of farmers and landowners?
IHT discussion paper; compensation payments to Holocaust victims; leased plant and machinery; review of online services
JON GOLDING considers the effect of 'resident and ordinarily resident' status on an individual's UK tax liabilities
Liquidation assets - Leyland Daf; pre-owned asset guidance; Pensions Manual; negligible values
PAUL SOPER FCCA unearths an unexpected result when answering the Revenue's own FAQs relating to pre-owned assets tax.
EMMA CHAMBERLAIN takes a practical look at the Revenue's guidance notes on pre-owned assets.
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