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Inheritance Tax
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41
Readers’ forum: Amending articles of association
Family investment company
Time limits and behaviour
Best behaviour
Death-in-service benefits of the armed forces
Military inequity
Potential complications caused by applying IHT to pension benefits on death
Moonstruck madness
Readers’ forum: Dealing with overage rights on a post-death sale
Valuation of land
Claiming APR on farmhouses and cottages
Filing your claims
Final sittings of the Public Bill Committee debates on the Finance Bill
And then it was over
Readers’ forum: Would IHT be incurred on monies held in client account?
Permanent residence
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
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READERS'
FORUM
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
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Passenger transport services qualify for TOMS
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April