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MIKE TRUMAN looks back at the Budget predictions from our survey of the top 30 accountancy firms, and gives the Chancellor a report card.
MIKE TRUMAN takes a contrarian view on the abolition of inheritance tax.
JOHN WOOLLEY explains how pension death benefits can be made more tax efficient.
RICHARD CURTIS takes a quick look at the practical advantages of, and problems that can arise from, having an offshore account.
EMMA CHAMBERLAIN takes a detailed look at the effect of pre-owned assets tax on the ordinary person.
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
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