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

This article examines the application of the DOTAS legislation to various Inheritance Tax planning transactions.

This article considers the background to the extension of the DOTAS rules to IHT and its implications for taxpayers and advisers alike.

In this issue the application of the DOTAS legislation to various Inheritance Tax planning transactions is considered.

In this article HMRC’s review process under TMA 1970 Part V is examined and the protection that it offers to taxpayers evaluated.

This article contains a detailed analysis of the valuation of various types of life insurance policies used in the mitigation of inheritance tax.

This review considers HMRC’s review process, the valuation of life insurance policies and the effects of the failure of tax planning schemes.

In this article an anomaly in respect of settlements creating interests in possession for a settlor and, or, his spouse when the property vests is examined taking into account IHTA…

This lecture examines the application of the DOTAS legislation to various Inheritance Tax planning transactions.

This conference explores the principles of valuation for Inheritance Tax purposes and the anomalies they create.

This issue contains a ‘mixed bag’ of items including articles on HMRC’s warning on phishing emails, HMRCs’ consultation process, the Government’s u-turn on increasing cider duty and the use of…

This article examines the use of settlements to make effective gifts of assets whilst retaining control of those assets.

This article identifies a tax trap for trusts with an initial interest in possession for the settlor.

This lecture considers IHT planning with the family home and other assets as well as the CGT effects of such planning.