- Inheritance tax review—residence nil rate band should be key to reform
- Original news
- What is the background to the OTS second report on the simplification of IHT?
- What are the main suggestions and recommendations?
- What are the areas where you might have expected suggestions for reform to be included but which are not?
- How do you predict the government will respond to this report and to what extent do you think these recommendations will be followed?
Private Client analysis: Lisa Davies, legal director at Blake Morgan, discusses the second report of the Office of Tax Simplification’s (OTS) review of inheritance tax (IHT), and offers some predictions as to how the government might respond to the report.
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