Book Review: Theobald on Wills 19th Edition
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.
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.
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 [...]
Many farmers and equine businesses own private horses and it is often a matter of debate as to how the private use is treated in the Accounts and tax computation. As always there are tax planning [...]
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 [...]
An organisation called Tax Justice Network was reported in the Guardian on 3 June 2019 as having published a report entitled “How Inheritance Tax breaks favour the well-off”. It comments on the [...]
For those administering estates over the last 20, or so, years, it no longer comes as a surprise to be contacted by, say, the registrars for Lloyds Group or the Royal Bank of Scotland, and to be [...]
The deadline for submissions to the Office for Tax Simplification is Friday 8 June 2018 at 11.45pm and Peter Nellist, along with many others, has submitted his feedback on the proposals for a [...]
All tax advisers are prepared for the concept of ‘hope value’ and the need to put tax protection in place. This ‘hope value’ is the difference between agricultural value (AV) as defined by [...]
The deceased, Mrs Ross, owned two-thirds of a business which ran and managed eight holiday cottages and two staff flats. HMRC determined that the business did not qualify for business property [...]
Whenever an adviser meets a new client there are three matters that should always be on the agenda: does the client have in place an up to date will, a Lasting Power of Attorney and, for [...]
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