OTS Review and Summary
OTS Review In July 2019 the Office of Tax Simplification published their second report
OTS Review In July 2019 the Office of Tax Simplification published their second report
As a rule there is no Capital Gains Tax (CGT) charge on death and
Practical issues Personal representatives are those who deal with the estate of a deceased
Gifts with Reservation of Benefit Lifetime gifts may fall into the gifts with reservation
Inheritance Tax and Trusts A trust or settlement arises when a settlor transfers assets
Life Insurance Policies There are a number of instances where life insurance policies can
Business Property Relief APR (BPR) and Agricultural Property Relief (APR) Business property relief (BPR) and
Spouse Exemption A gift to a spouse or civil partner, be it before or
General Rules In order to establish how much Inheritance tax (“IHT”) an individual is
Inheritance Tax Inheritance Tax (IHT) is a tax levied on lifetime gifts and on