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July 31, 2014
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IHT Update

Download our recent IHT article published in the May issue of Tax Adviser magazine.

The article considers recent developments in relation to IHT and in particular:

1. How much is a nil rate band legacy? - the case of Loring v Woodland Trust

2. Does a good repair covenant amount to a gift with reservation of benefit? - the case of Buzzoni & Ors v HMRC

3. IHT and joint bank accounts - the case of John Matthews (Executor of Mary Matthews deceased) v HMRC

4. A summary of HMRC's recent guidance in relation to business property relief (BPR) and surplus cash held by trading comapnies

5. An overview of the IHT changes relating to non-UK domiciled spouses from 6 April 2013 including some key planning points

6. Are debts deductible for IHT purposes - new rules for deaths on/after 17 July 2013

Interested in agricultural property relief (APR)? See our recent blog regarding how recent changes to planning laws could impact IHT for farmers.

Contact us today to discuss your tax requirements.
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