We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 42

Deducting benefits falling outside the CRU recovery scheme

  • Kennedys Law LLP
  • -
  • 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 Patton Boggs
  • -
  • 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

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

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

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

Maximising personal allowances and the lower and basic rate tax bands

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • April 7 2011

If you are married or in a civil partnership and either yourself or your spouse civil partner is a non taxpayer, it is worth considering income shifting to utilise both of your personal allowances

Tax, marriage and living together

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

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