IHT Archives - McKie & Co

Home Publications IHT

In this issue HMRC’s administrative powers in relation to inheritance tax are considered. The Inland Revenue Charge is discussed in detail.

This is a short article about HMRC’s administrative powers to recover inheritance tax, highlighting that there is no time limit on HMRC’s powers to issue a notice of determination to…

This article discusses HMRC’s administrative powers in relation to inheritance tax including the Inland Revenue Charge imposed by IHTA 1984 s.237. It highlights the fact that there is no time…

This issue discusses the importance to a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile status.

This lecture examines recent tax cases which are examples of ‘abusive tax collection’ by HMRC and which highlight HMRC’s unconscionable behaviour towards taxpayers.

This issue discusses the valuation for Inheritance Tax purposes of an interest in a joint bank account on death and includes an exchange of correspondence with Michael Firth.

This article contains a detailed analysis of the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.

This issue examines in detail the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.

This article considers the review of the Hastings-Bass principle by the Supreme Court in Futter v HMRC; Pitt & Holt v HMRC.

In this article the application of the provisions of IHTA 1984 ss. 74A-74C are considered as they apply to excluded property trusts and non-domiciled settlors.

This article considers by way of a case study the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C where interests in settled property in offshore trusts are acquired.

This issue discusses the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C and considers whether ‘tax avoidance is ethical’.

This article considers the grandfathering provisions found in the Inheritance Tax DOTAS rules and HMRC’s guidance on them.

In this lecture the application of the Disclosure of Tax Avoidance Schemes legislation to Inheritance Tax is discussed.

This issue discusses the use of LLPs as a structure for carrying on ordinary business enterprises and the complexity of asset valuations for Inheritance Tax purposes.