inheritance tax

HMRC is planning a crackdown on a new type of tax avoidance scheme involving in


Is a corrective account required if the value of the estate still falls below the £nil rate band? Full details, IHT400 submitted and agreed with HMRC.


Inheritance tax (IHT) will be waived on the estates of people in the armed forces who die on active duty, the government proposed in its

Loring v Woodland Trust [2013] EWHC 4400 Ch highlights the care that must be taken when interpreting (and drafting) nil rate band legacies in wills and undertaking inheritance tax planning.

Business Property Relief (BPR) is a valuable inheritance tax relief, offering up to 100% relief against inheritance tax on qualifying business assets.

The inheritance tax case of Buzzoni and Others v HMRC concerning gifts with reservation of benefit was recently heard in the Court of Appeal.

An increase in home ownership rates and property prices has created a windfall for millions of Britons – and underscored the need for people to plan for inheritance.


The Executors of the Estate of Nicolette Pawson have been denied leave to make an appeal to Court of Appeal in relation to their claim for Business Property Relief (BPR) on the furnished holiday le

Primary Points of Interest