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Lifetime gifts

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Readers’ forum: Regular gifts premium icon
Inheritance tax
30 Mar 2026
Readers’ forum: Easing the burden of university living premium icon
Dividends and dependants
16 Feb 2026
Readers’ forum: Split gift over two years premium icon
Gift aid
19 Jan 2026
Readers’ forum: Can the nil rate band be used? premium icon
IHT and lifetime gifts
03 Nov 2025
Readers’ forum: Later lifetime gift of shares premium icon

Part disposal of shares

20 Oct 2025
Readers’ forum: Father wishes to gift cash to married daughter premium icon

Gift with reservation

15 Sep 2025
Readers’ forum: Making optimum use of the annual allowance premium icon

Pension contributions

08 Sep 2025
Why private wealth is the next tax frontier premium icon
Pillar 3: The new frontier
11 Aug 2025
Readers’ forum: Can my client draw his pension’s tax free lump sum? premium icon
Fixed protection
28 Jul 2025
Readers’ forum: Gifting a share of property premium icon
Gift to family
28 Jul 2025
Readers’ forum: Is lifetime transfer a settlor-interested trust? premium icon
What have we got here?
19 May 2025
Readers’ forum: Use of the IHT relief for gifts out of income premium icon
Gifts from income
13 Jan 2025
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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