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Inheritance Tax
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45
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
Role of the tax adviser in will drafting
Working together
A litigant in person against HMRC
A most uneven fight: me v HMRC
Readers’ forum: Potential issues with property transfers
POAT charge
Inheritance tax reliefs: lessons from history
What’s it worth?
Cash and property in a trading business
Relief interaction
Readers’ forum: Should client’s tax return show disposal of Paris home?
French usufruct
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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
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NEWS
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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
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CASES
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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
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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