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Many farms operate through some interaction with “barter” which is an “exchange of goods and services”. Such practices can have a negative impact when claiming the inheritance tax reliefs of [...]

Mr Harris had been appointed as Helena McDonald’s personal representative. He had dealt with the estate, but had allowed its proceeds to be transferred to the only beneficiary without retaining [...]

The major changes introduced in Andalusia at the beginning of 2018 for the calculation of Spanish Succession Tax (SST) liability are of note generally when dealing with estate planning and [...]

A recent tribunal case focused on the quality of occupation as a key part of the principal private residence relief (PPR) claim. Bailey v Revenue and Customs [2017] UKFTT 658 concerned an [...]

With so much being written and considered about the Vigne first tier tax tribunal decision (The Estate of Vigne Deceased v HMRC [2017] UK FTT 632) the impact of this decision on all livery and [...]

The law never stands still does it? Just look at what the Private Client practitioner is having to cope with at the moment. The Law Commission, the OTS and HMRC are all proposing major changes. [...]

The most substantial reforms relate to the taxation of investment income, the overall review of the scope of wealth tax as well as the local taxe d’habitation. However, these tax reductions are [...]

The Upper Tribunal decision in B and R Scrambler v CRC Tribunal (Tax and Chancery Chamber) 10 January 2017 highlighted the harsh approach of HMRC towards the allowability of continued loss claims [...]

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 [...]

It could be argued that there is much similarity between the passion for horses and music. Against this background, it is important to note that HMRC is vigilant for cases where input VAT is [...]