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Inheritance Tax
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40
State of the Probate Registry
Death and taxes
Thoughts on the chancellor’s ‘dry tax’ policy
Yes, but no
Readers’ forum: Notifying HMRC of gift with reservation
Irish resident
Inheritance tax on private sector businesses
It’s a private matter
Readers’ forum: Use of the IHT relief for gifts out of income
Gifts from income
Readers’ forum: Tax effects of moving in with the in-laws
Wishes fulfilled
Readers’ forum: How is accrued interest treated for IHT?
Death and taxes
Role of the farm executor after the 2024 autumn Budget
Executor steps up
Readers’ forum: Most efficient way to make a gift and protect son’s assets
Gift by deed of variation
Readers’ forum: Tax position on indexation increase
Wills
Readers’ forum: Residence nil-rate band and nursing home fees
Sisterly love
Readers’ forum: Is setting up an employee benefit fund a good idea?
Pensions inheritance tax
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READERS'
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations