Should I gift my property to my company?
25th August 2023 | Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates, Private Client, Property Tax, Stamp Duty Land Tax by Tom Minnikin
We were having a debate in the office this week about what is the costliest mistake that anyone had come across…
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Valuing loan receivables for inheritance tax
11th October 2022 | Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Loan receivables are generally within the charge to inheritance tax (IHT) on death (that is why preference shares in…
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Post(!) deathbed tax planning – Transfers between spouses with a domicile mismatch
2nd September 2022 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Non Domicilliaries by Adam Sedgwick
The issue Transfers of assets between UK domiciled spouses are always exempt for IHT purposes. However, where the donor spouse is…
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Inheritance tax – Post-mortem relief for quoted shares
13th May 2022 | Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue With the cost-of-living crisis, the war in Ukraine and the prospect of a global recession, the UK stock markets…
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Business property relief (BPR) and the ‘binding contract trap’
21st January 2022 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Michael Hodgson
The issue BPR is an important inheritance tax (‘IHT’) relief which many business owners will rely on as part of their…
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Pre-sale Inheritance Tax planning
29th October 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Laura Hutchinson
The issue Despite previous consultations on the possible changes or ‘simplification’ of Inheritance Tax (‘IHT’), no changes were made during this…
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Use loans for an inheritance tax (IHT) ‘halfway house’
1st October 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue From a purely tax perspective, IHT exposure can be limited by reducing the assets held at death. As such,…
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Don’t forget to transfer the inheritance tax (IHT) nil rate band!
17th September 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Non Domicilliaries by Andrew Marr
The issue Since 9 October 2007 the inheritance tax nil rate band can be transferred from one spouse to another. Any…
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Trust Registration Service – are you in the know?
4th January 2021 | Posted in Articles, IHT, Inheritance Tax, Trusts and Estates, Private Client, Trusts and Estates by Forbes Dawson
For any private clients who have established trusts, or for professional advisers who handle/administer trusts you need to be aware of…
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How would a wealth tax look?
22nd December 2020 | Posted in Articles, Inheritance Tax, Trusts and Estates by Andrew Marr
The issue Last week the Wealth Tax Commission completed it’s findings and concluded that a wealth tax would meet with general…
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