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Inheritance Tax
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42
How the DOTAS rules apply for inheritance tax
Spill the beans
Readers’ forum: Tax advice on life insurance
Insurance conundrum
Readers’ forum: Consequences of selling property at an undervalue
Large family
Readers’ forum: Tax approach to transfer of value between joint owners
Joint property purchase
Cars as art: tax implications of owning classic cars
An automotive work of art
Readers’ forum: Is trust liable to ten-year and exit charges?
Trust wording
Marriage and forming a civil partnership: inheritance tax
Love and tax part 3: Inheritance tax
Readers’ forum: Is relief available from double IHT charge?
Inheritance tax relief
Getting your affairs in order
A gift for generations
Readers’ forum: Charge to stamp duty land tax on life and reversionary interests
Stamp duty land tax
Extend the window for inheritance tax loss on sale relief claims
Open the window
Financial investments and French trust reporting legislation
French trust reporting
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Practice tip: Does your CPD extend beyond technical updates?
Readers’ forum: Is VAT registration needed, despite all income being exempt?
Readers’ forum: Too good to be true?
Readers’ forum: Making optimum use of the annual allowance
Readers’ forum: Self-employed client uses own equipment for PAYE job
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NEWS
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Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
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DEADLINE DATES
Deadline dates for October 2025
CASES
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Input tax disallowed because all supplies were exempt
Assignment of partnership profits was not effective
No proof that rats ate taxpayer’s receipts
Employees were not eligible for payments
Concession for late returns was not an extension
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This week's opinion: 11 September 2025
Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents