inheritance tax

The Autumn Statement for 2014 will be given by George Osborne on 3 December 2014.

About 320,000 people who retire with defined contribution pension savings each year will no longer have to worry about their pension savings being taxed at 55% on death,

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

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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.

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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.

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