Tax

The aim of the author in writing this book is to take some of the complexity of the inheritance tax (IHT) provisions and to break down the rules to their simplest components in order to produce [...]

With the proposed dramatic change to the planning rules since the Town and Country Planning Act of 1947, farmers and general owners of redundant buildings and offices etc, must consider both the [...]

“Natural capital” refers to all the elements of the natural environment – soil, water, wildlife species and habitats, forests etc. Farmers can be paid for creating environmental benefits or [...]

Introduced by s.10 Finance Act 2008, and effective from 9 October 2007, the transferable nil rate band (TNRB) was expected to sound the “death knoll” for the use of nil rate band (NRB) legacies [...]

The end of the calendar year is traditionally known for being the rush season for French property transactions. Sellers usually want to complete before the end of the French tax year and avoid [...]

A recent tax tribunal: Steadfast Manufacturing & Storage Limited v HMRC (2020) UKFTT 286 (TC) tinyurl.com/TX-UKFTT-286 highlights the potential income tax efficiency of undertaking farm repairs. [...]

Capital Gains Tax (CGT) main residence relief has been altered several times in the past few years and it generates a large amount of case law. This edition is timely given the introduction of [...]

Bloomsbury Professional are an established publisher of high quality books, digital products and events for lawyers, tax practitioners, accountants and business professionals. Our portfolio of [...]

One common form of property ownership in France is the copropriété (co-ownership).  This could be the ownership of an apartment, or indeed a house, within a development. The main concept of [...]

When administering an estate under the law of England & Wales, the PR is bound by the terms of the Will, or the laws of intestacy.  Each beneficiary is to receive the benefit to which they are [...]