Inheritance Tax

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Over-egging it
When one reads an article concerning taxation in the national press it is rare for it not to…
Self Harm
There has been much discussion of the economic effects of the changes which the Government proposes in replacing…
A Life-Line?
A curious question of construction may extend the application of Business Property Relief.
Look before you leap
The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation…
What is a Variation of a Will?
We discuss the legal nature of a 'variation' of a will.
‘And if a stranger sojourn with thee in your land, ye shall not vex him …’
The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s…
Tolley’s Estate Planning 2023-24
Tolley's Estate Planning written by Sharon and Simon McKie
Of Interest?
The case of the Raboni Estate v. HMRC casts a little more light on the nature of an…
Green Crypto-nite
Recent falls in the values of crypto-assets may cause IHT difficulties for executors of estates containing such assets
A Long Way from home?
During all the recent furore over the fiscal affairs of the Chancellor and his wife, what has most…
Residence of convenience
Even experienced tax advisers often assume that the summaries of fiscal law in HMRC’s Manuals have been arrived…
Your money or your life
HMRC’s overwhelming resources often allows it to collect tax which is not due.  A taxpayer assessed on a…