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IHTA 1984

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What’s it worth?

Wedding plans

Future of farm cottages

Focus on trade

What’s the problem?

Uncharitable cut

It was a mistake

A most uneven fight: me v HMRC

A shady place for monied people

Relief interaction

MIKE TRUMAN looks at the implications for the courts and legislators of the heart-rending Atkinson and Talentcore

The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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Third slide

Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

MOST POPULAR

Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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