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Capital Taxes

APR: HMRC’s Draft Amendments to the Agricultural Relief Chapter of the Inheritance Tax Manual

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Tax Articles - Capital Taxes
Written by Matthew Hutton MA, CTA (fellow), AIIT, TEP   
Saturday, 06 December 2008 00:00

Matthew Hutton MA, CTA (fellow), AIIT, TEP comments on HMRC's draft revisions to the section of its Inheritance Tax Manual concerning Agricultural Property Relief.  

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The Discounted Gift Trust

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Tax Articles - Capital Taxes
Written by Arnold Aaron   
Saturday, 06 December 2008 00:00

Arnold Aaron, Financial Planning Consultant, offers an insight into a popular IHT planning tool, and explains how the arrangements work.

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Spouse Exemption: Limitation for Non-UK Domiciled Transferees

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Tax Articles - Capital Taxes
Written by Matthew Hutton MA, CTA (fellow), AIIT, TEP   
Saturday, 29 November 2008 00:00

Matthew Hutton MA, CTA (fellow), AIIT, TEP highlights some practical issues relating to the Inheritance Tax spouse exemption in IHTA 1984, s 18.

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Entrepreneurs’ Relief: Associated Disposals – The Effect of Rent

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Tax Articles - Capital Taxes
Written by Matthew Hutton MA, CTA (fellow), AIIT, TEP   
Saturday, 22 November 2008 00:00

Matthew Hutton MA, CTA (fellow), AIIT, TEP comments on a Government relaxation of the rules originally proposed in relation to claims for Entrepreneurs' Relief and the payment of rent.  

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IPDIs: The Balance of Advantage over Outright Gifts

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Tax Articles - Capital Taxes
Written by Matthew Hutton MA, CTA (fellow), AIIT, TEP   
Saturday, 15 November 2008 00:00

Matthew Hutton MA, CTA (fellow), AIIT, TEP points out some potential uses and practical points arising from 'Immediate Post Death Interest' (IPDI) Trusts. 

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