Comment & Opinion Pieces | Comment Inheritance tax planning

Home Comment

‘The art of taxation consists in so plucking the goose as to obtain the largest amount of feathers with the least possible amount of hissing.’

Attrib. Jean-Baptiste Colbert (1619-1683), Chief Minister to Louis XIV.

When one reads an article concerning taxation in the national press it is rare for it not to be riddled with errors. In our experience, the Telegraph is the most…

There has been much discussion of the economic effects of the changes which the Government proposes in replacing domicile as a long-term principle of fiscal connection to the UK with…

A curious question of construction may extend the application of Business Property Relief.

The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation and anger at the economic damage it threatens to cause. Those families…

The Government’s expenditure on HMRC is being wasted. Even in receiving information of tax evasion from the public, HMRC’s incompetence is letting large amounts of money legally due go unpaid.

The Family Tie in the SRT is less straightforward than one might think.

We discuss the legal nature of a ‘variation’ of a will.

The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s unrealistically static view of the effects of fiscal changes on economic behaviour

Tolley’s Estate Planning written by Sharon and Simon M^cKie