Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue

Inheritance Tax

Go to page of 45
Marshall v Kerr Revisited premium icon
The decision in Marshall v Kerr could not be made now for the reasons that the House of Lords gave in 1994. CHRISTOPHER SOKOL, barrister, explains why not
02 May 2001
Tax-effective Will Planning premium icon
Ralph Ray FTII, BSc (Econ), TEP, solicitor and consultant with Wilsons, offers planning ideas for tax-efficient wills
25 Oct 2000
Time gentlemen, please premium icon
Concern about CGT and IHT issues that may surface from transfer of pub
16 Oct 2000
Inheritance tax penalties
Inheritance tax penalties
11 Sep 2000
Show
12
Results
Subscribe
READERS' FORUM premium icon
Read All
Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
DEADLINE DATES
CASES premium icon
Read All
Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
Copyright © 2026 LexisNexis
back to top icon