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Results: 1-10 of 37

Deducting benefits falling outside the CRU recovery scheme

  • Kennedys
  • -
  • United Kingdom
  • -
  • June 25 2009

The Compensation Recovery Unit will seek to recover benefits paid to claimants which are listed in Schedule 2 of the Social Security (Recovery of Benefits) Act 1997

Tax man first, family second

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • June 19 2009

The Court of Appeal has ruled that a divorcee must wait until a confiscation order against her husband has been satisfied before she can obtain a financial settlement from him

Inheritance tax: business property relief on a Scottish estate

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 30 2009

Another interesting case from the First Tier Tax Tribunal was Fourth Earl of Balfour TC69, which concerned entitlement to business property relief for inheritance tax

IHT and the recession

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • December 8 2009

The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT

Privilege and tax advice

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • September 30 2010

The Court of Appeal heard an appeal in July 2010 against the decision that privilege protects legal advice given by a lawyer and not to legal advice given by a non-lawyer such as an accountant

IHT nil rate band - don't discard the old will

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • March 1 2010

Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) 'nil rate band' that is available on the death of a surviving spouse or civil partner

Tax, marriage and living together

  • Penningtons Solicitors LLP
  • -
  • United Kingdom
  • -
  • February 24 2011

Cohabitating couples are at a disadvantage when it comes to inheritance tax (IHT

Should you give your house to your children?

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • July 2 2010

If you are facing the possibility of having to fund care home fees or are concerned about there being an Inheritance Tax (IHT) liability when you die, it may be tempting to think about gifting your house to your children, so that when the day comes, it is out of your estate

Legal professional privilege does not apply to any professional other than a qualified lawyer

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • November 3 2010

The case of R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another 2010 EWCA Civ 1094 dealt with Section 20 Notices, served under s.20 Taxes Management Act 1970

Inheritance tax: foreign domiciled spouses

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 28 2011

The terms of the inheritance tax spouse exemption are well known - that when one spouse dies, any assets passing to the other spouse are completely exempt from inheritance tax

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