Inheritance Tax - Fundamentals

27 December 2024

IHT receipts were up for April to November 2024
Details of IHT receipts for November 2024, the year to date and the last twelve months

17 December 2024

IHT reporting requirements for lifetime transfers
The reporting requirements for chargeable lifetime transfers and IHT chargeable events

03 December 2024

Inheritance tax - agricultural property relief
Conditions for agricultural property relief

02 December 2024

Business relief
Conditions for business relief

26 November 2024

IHT receipts were up for April to October 2024
Details of IHT receipts for October 2024, the year to date and the last twelve months

25 November 2024

Agricultural Property Relief and Business Property Relief changes and the impact on farmers
Agricultural Property Relief and Business Property Relief changes

21 November 2024

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

12 November 2024

IHT business relief - a recent tax case
A case where the Executors tried, and failed, to persuade the First-tier Tribunal (FTT) that providing furnished offices qualified as relevant business property for inheritance tax (IHT) business relief

11 November 2024

IHT agricultural property relief changes
Agricultural property relief (APR) and the tax treatment of environmental land management � changes to commence from 6 April 2025

07 November 2024

The CGT rate increase
How the change in capital gains tax (CGT) rates will operate

06 November 2024

IHT business and agricultural property relief - an overview of the Autumn Budget reforms
The reforms to agricultural property relief and business property relief announced in the Autumn Budget. Additional detail and some further thoughts

04 November 2024

The residence nil rate band - a detailed overview
The residence nil rate band and its impact on planning

04 November 2024

Changes to the taxation of non-UK domiciled individuals - part 1 - inheritance tax
The detail of the reforms to the taxation of non-UK domiciled individuals as set out in the technical guide published alongside the Autumn Budget. We look at the inheritance tax impact for long-term resident individuals and settlors of excluded property trusts. This is the first of a series of three bulletins examining the reforms

23 October 2024

IHT receipts were up for April to September 2024
Details of IHT receipts for September 2024, the year to date and the last twelve months

21 October 2024

Planning with owner-occupied property - relevant case law
Important case law relating to the uses of owner-occupied property in estate planning

24 September 2024

Marriage/civil partnerships: inheritance tax implications
The inheritance tax related issues connected with marriage and civil partnership

23 September 2024

IHT receipts were up for April to August 2024
Details of IHT receipts for August 2024, the year to date and the last twelve months

28 August 2024

Capital taxation and tax-exempt heritage assets - updated guidance
Buildings, land, works of art and other objects that qualify under the Conditional Exemption Tax Incentive Scheme are exempt from IHT and CGT as long as certain conditions are met

22 August 2024

IHT receipts were up for April to July 2024
Details of IHT receipts for July 2024, the year to date and the last twelve months

21 August 2024

The inheritance tax 14-year rule - a case study
How the �14-year rule� operates for inheritance tax purposes

13 August 2024

Gifting diary - a case study
What is a gifting diary and why do your clients need one?

13 August 2024

IHT interest rates - latest update
Updated interest rates for inheritance tax (IHT), published by HMRC

12 August 2024

Case study - do you know the consequences and potential problems of paying life policy premiums?
The impact on the client�s inheritance tax position where premiums are not exempt

09 August 2024

Inheritance tax and the order of gifting - a case study
The IHT implications of making gifts and in what order they should be made

08 August 2024

IHT receipts still on the rise
IHT - new annual HMRC statistics published for 2021/22

22 July 2024

IHT receipts were up for April to June 2024
Details of IHT receipts for June 2024, the year to date and the last twelve months

19 July 2024

IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death