Inheritance Tax

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Retail prices index Nov; IHT newsletter; E-mail tax scam

JOHN WHITING assures us that the twelve days of Christmas have fiscal issues at every turn.

LISA MACPHERSON discusses the effect on agricultural property relief of the recent Special Commissioner's decision in Arnander.

MATTHEW HUTTON reports on some unexpected improvements to the notoriously difficult SDLT regime for partnerships which were made by FA 2006.

PETER LEGG provides an overview of the factors relevant to inheritance tax business property relief.

GEORGE BULL and CHRIS WILLIAMS consider the implications of fiscal drag for the UK tax system.

IAN MASTON finds something to smile about with the changes to trusts brought about by the FA 2006.

PENNY BATES provides an overview of inheritance tax planning using insurance products.

CAROLYN STEPPLER takes a practical look at inheritance tax charges on an accumulation and maintenance trust under the new rules.

WIDE RANGING CHANGES to the inheritance tax regime for trusts were introduced by Finance Act 2006. While existing interest in possession trusts may be grandfathered, this is not the case automatically for accumulation and maintenance trusts. Any A&M trust in existence which does not provide that beneficiaries become entitled to income and capital at 18 will fall within the new rules from 6 April 2008.

RICHARD CURTIS follows Standing Committee A's debates on the new inheritance tax regime for trusts.

FRANCESCA LAGERBERG wonders if the latest round of consultations are forward thinking or pure farce.

MARK McLAUGHLIN and TOBY HARRIS ponder some planning points and pitfalls in connection with inheritance tax business and agricultural property reliefs.

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