Inheritance Tax

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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

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

Ralph Ray FTII, BSc (Econ), TEP, solicitor and consultant with Wilsons, offers planning ideas for tax-efficient wills

Concern about CGT and IHT issues that may surface from transfer of pub

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