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Downsizing relief provisions for inheritance tax premium icon

Property pinball – 2

01 Feb 2017
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CRC v Stolkin, Upper Tribunal (Tax and Chancery Chamber)

22 May 2014
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About 50 years ago, a woman purchased a violin. This may have been gifted to her daughter about four years ago, but the mother now wishes for it to be sold
13 Jul 2010
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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?
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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims
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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution
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Autumn Budget 2024 Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 This week's opinion: 31 October 2024 Londoners contribute the most tax in the nation
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