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The residence nil rate band - do I qualify?
  • Kingsley Napley
  • United Kingdom
  • August 21 2017

The residence nil rate band is an inheritance tax allowance applying in addition to the ordinary nil rate band which is currently fixed at £325,000

The End of History and the Last Trust?
  • Brodies LLP
  • United Kingdom
  • August 21 2017

This blog is about the use of trusts in estate planning and charities. It is uses as a foil the writings of political scientist, Francis Fukuyama. He

New bill in Flemish inheritance tax makes deduction of debt to the surviving spouse in accordance with the marriage contract impossible
  • Loyens & Loeff
  • Belgium
  • August 17 2017

On 14 July 2017 the Flemish government approved a bill that makes the deduction of a debt to the surviving spouse in the estate of the predeceased

Domicile tax reforms to be reintroduced to the Finance Bill 2017
  • Penningtons Manches LLP
  • United Kingdom
  • August 4 2017

The Government confirmed on 13 July its intention to proceed with the policies previously announced, but which were unexpectedly not included in the

Wealth Matters Summer 2017
  • Charles Russell Speechlys
  • United Kingdom
  • August 2 2017

It has been a tumultuous few months for Private Client lawyers since our last issue, to say the least

Update on Tax Legislation - July 2017
  • Day Pitney LLP
  • USA
  • July 28 2017

At the time of our December 2016 update, there was a near-universal belief that tax cuts would be high on the agenda of President Trump and a

Purchasing property and gifted deposits
  • Hugh James Solicitors
  • United Kingdom
  • July 24 2017

As I hurtle towards my 30s with alarming speed my thoughts recently have turned to the property market and making that giant leap on to the property

Maryland Reduces Evidentiary Requirements to Exempt Primary Residence of Domestic Partners from Inheritance Tax
  • Greenberg Traurig LLP
  • USA
  • July 21 2017

On May 4, 2017, Maryland’s Governor signed into law H.B. No. 1104, effective July 1, 2017, reducing the evidentiary documentation required from

Non-dom changes confirmed
  • Macfarlanes LLP
  • United Kingdom
  • July 14 2017

The government announced yesterday that it will press ahead with the changes to the taxation of non-domiciliaries which were withdrawn from the

Auswirkungen der Erbschaftsteuerreform auf Stiftungen
  • Beiten Burkhardt
  • Germany
  • July 13 2017

Gesetz zur Anpassung des Erbschaftsteuer- und Schenkungsteuergesetzes an die Rechtsprechung des Bundesverfassungsgerichts, BGBl. I 2016, 2464