Farmers Exit Payment Still Unknown (Practical Point)
As the government beings to phase out the Basic Payment Scheme, farmers may be considering whether or not the lump sum exit payment is worthwhile.
Book Review: A Modern Approach to Wills, Administration and Estate Planning
Gill Steel, from LawSkills, reviews the book A Modern Approach to Wills, Administration and Estate Planning (5th Edition) by Whitehouse and King.
Correction Of Farm Accounts To Protect Tax Reliefs
Many probate professionals complain about the quality of farm accounts. They mention how assumptions have been made over the years and the forensic analysis of activity and ownership have not [...]
Working with family law colleagues to provide tax advice
A challenge for tax advisors for family lawyers is how often removed we are from the end client. Here's some improvements for high-quality tax advice.
Property Valuation
Property valuation for IHT, not necessarily the sexiest of topics, however, it is one that requires attention.
Book Review: Inheritance Tax Planning Handbook
It is simply not possible in a short review of this book to list the full contents of this volume. Suffice it to say the law of Wills is comprehensively set out over 44 chapters.
Who Pays Inheritance Tax?
There are numerous situations where IHT is payable because of a death, but the personal representatives have not had the assets vested in them to which the tax applies.
French property leaseback schemes: what are the main legal and tax consequences of their termination ?
Many French touristic residential properties have seen a steep decline in holiday reservations, which has affected the profitability of leaseback schemes.
The Farmhouse enigma and care provided by family members
When inter-generational situations may affect the IHT situation for farming families. Julie Butler of Butler & Co looks at the implications.
TNRB or No TNRB – That is the Question?
Do executors have any obligation to claim any TNRB if it varies the size of beneficial interests in an estate?
