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This article focuses on the UK inheritance tax (IHT) transferable nil rate band (TNRB).  The author does not seek to address issues relating to the residence nil rate band, or the residence [...]

Around this time of year many Brits will be taking the trip across the Channel to house hunt. Despite the extremely long drawn-out Brexit process we have found many are still following their [...]

Purchasers of residential property pay SDLT under the punishing Table B rates of SDLT whereas purchasers of non-residential property pay much lower rates of SDLT under Table A. There is also no [...]

First published to wide consumer acclaim in 2010 this is an updated version of an original book aimed at enabling family and friends ensure they cope with dealing with the difficult questions [...]

The Office of Tax Simplification (OTS) were tasked by the Chancellor of the Exchequer in January 2018 to review a wide range of administrative and technical aspects of inheritance tax (IHT). The [...]