Since 1927 the leading authority on tax law, practice and administration

Peter Erane

ARTICLES

PETER ERANE examines three aspects of house debt schemes.

MOST READERS WILL be familiar with the so-called 'house debt schemes'. They are designed to remove the value of a residence from an individual's estate for inheritance tax purposes. There are a variety of different schemes, but all share the same basic idea:

(1) An individual, H creates a trust in which he has an interest in possession.

Show

12

Results

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns

Third slide

Deadline dates for November 2024

CASES

Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time

MOST POPULAR

This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax

back to top icon