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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 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 is a review of an essential work on tax appeals.

This article examines the effects of the failure of tax planning schemes for both taxpayers and their advisers.

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 article concerns HMRC’s published warnings about phishing emails and its conflicting actual practice.

This article considers HMRC’s consultation process and its use of guidance to correct defective legislation.

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

In this article the decision by the Government in respect of a proposal to increase the rate of duty on cider is discussed.

This is a comprehensive review of this well-known Inheritance Tax reference work.

This is a short review of this well-known reference work.

In this article the role of a tax expert in professional negligence litigation is examined.

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