Inheritance tax planning

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Get to know everything you need to about inheritance tax planning to help your customers keep abreast of tax policy updates.

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Popular Articles

Quick succession relief

What is quick succession relief?Quick succession relief (QSR) reduces the tax payable when the same property has been subject to more than one charge to IHT. It applies where there have been two chargeable transfers on which tax is payable within a period of five years.Although commonly called QSR,

19 Oct 2021 23:10 | Produced by Tolley Read more Read more

Loans written off

Companies sometimes provide directors, employees or shareholders with low interest (or interest-free) loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed in detail in

25 Oct 2021 14:12 | Produced by Tolley Read more Read more

Investors’ relief

Investors’ relief is a capital gains tax (CGT) relief on the disposal of qualifying shares in an unlisted company. A taxpayer making a disposal that qualifies for investors’ relief will pay tax at a rate of 10%.Although it is a separate relief, the rules for investors’ relief were intended as an

22 Dec 2021 21:32 | Produced by Tolley Read more Read more