Failed PET revival for IHT

Gifts are generally outside of a person’s estate for inheritance tax (IHT) purposes if that person survives seven years from the…

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IHT cuts and can they be relied on?

Rumours are flying about in the media around inheritance tax (IHT) cuts which are set to be announced by Jeremy Hunt…

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What happens when partnership profits are not paid?

Generally, a partnership return should include the taxable profits of the partnership along with details of how this is allocated to…

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Is a single year of non-residence enough to escape UK tax?

Years ago some taxpayers would seek to ‘wash’ out dividends from their companies by becoming non-UK tax resident for a single…

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