Inheritance tax and trusts
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’. ...
Residence Nil Rate Band: An outline
Introduction The Conservative party 2015 election manifesto stated that it would “take the family home out o...
Business Inheritance Tax and Trusts: Where are we now?
Introduction Since 2006 the use of trusts in inheritance tax planning has become progressively more difficult...
Loans and debts
A quick recap Domicile and the situs of assets are the only factors in determining an individual’s liability ...
The Non-Dom conundrum?
We only currently know some of the measures affecting non-doms due to be introduced from April 2017, but some ...
Welcome, Succession Taxes Voice, Issue 1
Former Chancellor of the Exchequer, Roy Jenkins, famously said that “Inheritance tax is a voluntary levy paid...
Full circle
The last major change in the taxation of dividend income was on 6 April 1999 when the non-repayable tax credit...
Handbag secrets
I can picture the scene – it is November and there is a pile of tax returns on my desk. ...
Plan B for the Light Blues
The case involving Rangers Football Club (AG for Scotland v Murray Group Holdings Ltd (and others) [2015] CSIH...