Jackie Wheaton answers a query on the inheritance tax implications of a dividend waiver
IHT unpaid by trustee
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
Andrew Goldstone and Victoria Howarth review recent developments, including changes to intestacy rules, relevant HMRC consultations, the Cooke case and recently signed tax information exchange agreements
According to the Telegraph (14 June), the number of families hit with inheritance tax bills will rise by one third this year, according to figures that show the full extent of Britain’s death tax time bomb.
HMRC has previously published two consultation documents setting out proposals on how the IHT treatment of relevant property trust charges could be simplified.
IHT: transfer to personal pension fund
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Rectifying a deed of variation for IHT purposes
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere