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Inheritance Tax
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39
Readers’ forum: Gift of painting outside client’s will
Death bed gift
Readers’ forum: Is there a duty on a practitioner to advise to make a disclosure?
Elderly widow
Readers’ forum: How would trust legacy be dealt with?
Would BPR be disallowed?
Professional executors after da Silva v Heselton
What do you charge?
Readers’ forum: Are all private pensions exempt for IHT
Pensions and inheritance tax exemption
Readers’ forum: Valuing non-voting shares in family company
Property investment company
Importance of will planning
Thy will be done
Mediating estate disputes involving art and heritage property
Downton revisited
Foreign inheritance – obstacles and opportunities
Foreign inheritance
Gift with reservation of benefit issues
Not such a free gift
Readers’ forum: How should company shares held in trust be valued?
Exposure to inheritance tax
‘DIY’ wills and the absence of lawyers
Don’t do it yourself
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Tax tip: Unravelling discounted gift trusts
Readers’ forum: Is relief available for inheritance tax?
Readers’ forum: Did client cease work after stopping commissioned work?
Readers’ forum: Tax effect of land transfer as dividend in specie
Readers’ forum: When should school register for VAT?
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CASES
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Alternative dispute resolution may assist situation
Property was suitable for use as a dwelling
Taxpayer’s application for anonymity rejected
Remuneration arrangements not above suspicion
Temporal limit of advance pricing agreement
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This week's opinion: 5 December 2024
Alternative dispute resolution may assist situation
Property was suitable for use as a dwelling
Taxpayer’s application for anonymity rejected
Remuneration arrangements not above suspicion