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People often ask meabout agricultural property relief
  • Bond Dickinson LLP
  • United Kingdom
  • June 12 2017

I am often asked by clients whether agricultural property relief (Apr) is still relevant, and how useful it is as an inheritance tax (IHT) relief

Charity Tax Relief
  • Hugh James Solicitors
  • United Kingdom
  • June 9 2017

If you are considering leaving a gift to a charity in your will then you should know that you may be eligible for a reduction on the total inheritance

How to handle the residence nil rate band
  • Radcliffes Le Brasseur
  • United Kingdom
  • June 6 2017

The residence nil rate band (RNRB) came into force on 6 April 2017. The RNRB is available when a person who dies on or after that date holds a

Taxation of Cross-Border Investments In and From Latvia 2017
  • Latvia
  • June 5 2017

Stamp duty for registration of a company or changes in the share capital is up to approx. EUR 460 and 140 respectively. 2 - 6 stamp duty applies

2018 budget plan brings more questions than answers regarding the future of the estate tax
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • June 1 2017

On May 23, 2017, the Trump administration released its fiscal year 2018 budget, titled “A New Foundation for American Greatness.” In it, the

Massachusetts Supreme Judicial Court Ruled Irrevocable Income-Only Trusts a Viable Tool in Long-term Care Planning
  • Bowditch & Dewey
  • USA
  • June 1 2017

In Mary E. Daley v. Secretary of the Executive Office of Health and Human Services and Lionel C. Nadeau v. Director of the Office of Medicaid, which

Owning Art in the UK: A Guide for Non-Doms
  • Boodle Hatfield
  • United Kingdom
  • May 26 2017

Fundamental changes to the taxation of resident non-domiciliaries (RNDs) were due to take effect from April 2017 and were outlined in Christie's

Effective utilisation of the transferable nil rate band
  • Hugh James Solicitors
  • United Kingdom
  • May 24 2017

Everyone has a nil rate band of £325,000 meaning that the first £325,000 of a person’s estate is not subject to inheritance tax (‘IHT’) provided that

2017 Tax Update
  • Davis Wright Tremaine LLP
  • USA
  • May 24 2017

From time to time we communicate with our clients and other contacts information that we think may be useful. Please contact us if you have any

Why You Should Create a Will: What's Stopping You?
  • Tarter Krinsky & Drogin LLP
  • USA
  • May 22 2017

Having a will is imperative to ensure that your money and belongings are distributed according to your wishes after your death. Wills can distribute