The Autumn Statement for 2014 will be given by George Osborne on 3 December 2014.
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.
Loring v Woodland Trust  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.