Estates—inheritance tax

Estates—inheritance tax guidance:

A personal injury award, subject to appeal post injured person’s death, has been made. What approach should be taken in valuing the award for inheritance tax (IHT)...

Q&As

A, who is UK-domiciled, but tax resident in Thailand, made gifts of Thai-situs assets within the last seven years. If A loses their UK domicile before the expiry of seven...

Q&As

An individual made a gift of a share of a property within seven years of death. How should the gifted share be valued for the purposes of calculating the inheritance tax...

Q&As

The following Private Client practice note provides comprehensive and up to date legal information on Apportionment of IHT burden on death

Practice notes

Are there any benefits in retaining a nil-rate band discretionary trust created by Will on the death of an individual as opposed to varying the Will and allowing the...

Q&As

Are there any IHT implications where a testator grants an option to sell land on the death of the survivor of himself and their partner at an agreed price, but at the...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on At what stage and to whom can a Deed of Appropriation take place when selling...

Q&As

The following Private Client practice note provides comprehensive and up to date legal information on Calculating the IHT charge on death

Practice notes

The following Private Client Q&A provides comprehensive and up to date legal information on Can a claim be made for relief on the loss on sale of land where the land has...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can a deed of variation be entered into after the second anniversary of the...

Q&As

The following Wills & Probate Q&A provides comprehensive and up to date legal information on Can a deed of variation create a trust that appoints a protector?...

Q&As

Can a deed of variation under section 142 of the Inheritance Tax Act 1984 (IHTA 1984) be entered into after a distribution from a trust under IHTA 1984, s 144 has been...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can an IHT400 account and the statement of truth in a probate application be...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can business property relief be claimed in respect of shares of a company that...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can payments made by a parent to a child who is caring for them benefit from...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can the beneficiary of a deed of variation of a legacy in a Will or on...

Q&As

Can the remaindermen of a life interest trust vary their entitlement so that it goes into a discretionary trust on the death of the life tenant? If so, are there any tax...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can the transferable nil rate band and transferable residence nil rate band be...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on Can the transferable nil rate band be claimed if the parties were judicially...

Q&As
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