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Valuation
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Rudge Revenue Reviews
The Rudge Revenue Review – Issue 16
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.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 10
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.
Articles
Insurance Valuations
This article contains a detailed analysis of the valuation of various types of life insurance policies used in the mitigation of inheritance tax.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 8
This review considers HMRC’s review process, the valuation of life insurance policies and the effects of the failure of tax planning schemes.
Lectures
Valuation for the Purposes of Inheritance Tax
This conference explores the principles of valuation for Inheritance Tax purposes and the anomalies they create.
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