Earl of Balfour

“Overall, mainly a trading activity” – shows the greater need for IHT protection, not less on a mixed estate. Does the Balfour case suggest more protection is needed with regard to IHT relief [...]

Beware of a tax enquiry

Under Self Assessment an individual files their tax return, and H M Revenue & Customs (HMRC) process the information. HMRC then have the right to enquire into that tax return within twelve months [...]

Back to the Future?

“Giving education to the poor … would be prejudicial to their morals and happiness. It would teach them to despise their lot in life, instead of making them good servants … in laborious [...]