Inheritance Tax

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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.

KEVIN SLEVIN considers the true value of the tax treatment of civil partners.

JULIE BUTLER considers the tax treatment of wind farms.

Back To Basics

Valuable Reliefs

NICK HUGHES explains the rules of business property and agricultural property reliefs.

RALPH RAY FTII, TEP, BSc (Econ), solicitor, consultant with Wilsons of Salisbury takes a practical look at post-death tax planning

Analysis of the Special Commissioners' decision in Rysaffe Trustee Company (Channel Islands) Ltd, which has interesting implications for trustees of discretionary trusts under inheritance tax rules

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