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Inheritance Tax
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48
Tracking the Act
JOHN JEFFREY-COOK CTA (Fellow), FCA, FCIS, ATT marshals the amendments and debates on this year's Finance Bill.
Valid valuations
JULIE BUTLER stresses the importance of accurate property valuations in tax planning
Useful exemptions
PETER LEGG summarises the exemptions that are available to mitigate potential inheritance tax liabilities.
The wrong sort of disability
Disabled trusts: what is the latest position? ROBIN WILLIAMSON reports.
All shapes and sizes
JOHN WOOLLEY provides an inheritance tax update on life assurance trusts.
Wrong way
MIKE TRUMAN finds parliamentary understanding of the trust fiasco — but in the wrong house.
Will trust be lost?
Barristers CHRIS WHITEHOUSE and EMMA CHAMBERLAIN explain that Finance (No 2) Bill 2006 will cause substantial problems for those trying to draft wills.
Enterprising budget?
KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
Da Vinci owed?
EDWARD MANISTY looks at the inheritance tax savings that can be obtained from giving away chattels and renting them back.
Trusts - don't you just love 'em!?
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.
Job application
MIKE TRUMAN introduces four articles from the speakers at the Taxation Budget Breakfast Briefing on 4 April 2006.
The end of trusts as we know them?
Following on from Taxation magazine's Budget Breakfast Briefing, WILSON COTTON summarises the proposals for the tax treatment of trusts.
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings