Ian Maston

What is the limit when deciding if a provider of land is eligible for business property relief?

Business property relief or entrepreneurs’ relief? PAUL HOWARD and IAN MASTON aim to make sure you pick the winning side

Matthew Hutton; £116.95

Can a furnished holiday letting qualify for IHT business property relief? PRIYA DUTTA and IAN MASTON report on a positive tribunal decision

IAN MASTON asks whether payments into an employee benefit trust are gifts

IAN MASTON finds something to smile about with the changes to trusts brought about by the FA 2006.

IAN MASTON casts an eye over the new rules for the inheritance tax treatment of trusts contained in Schedule 20 to the Finance (No 2) Bill 2006.

IAN MASTON discusses a curious Special Commissioner's decision on trustees' discretion powers.

IAN MASTON, solicitor warns that the home loan scheme might not be without problems.

A potential technical problem with the so-called inheritance tax 'home loan plan' if structured too simplistically, was highlighted by the replies to the query 'Home loan scheme' in Readers' Forum, Taxation, 2 August 2001 at pages 456 to 457. The editorial note which followed sounded a general note of caution about such planning which this article echoes by highlighting the possibility of a more fundamental problem with the scheme.