Showing 193-201 of 201 results

Furnished Holiday Lets - but no break from Inheritance Tax?

What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013

Budget more exasperation than aspiration for the farming community

Proposed changes to the way in which restrictions on the deductibility of certain debts for inheritance tax (IHT) purposes are dealt with could have an impact on farm borrowings.
14 August 2013

Keep Calm and GAARy on...

John Barnett (who was a member of the GAAR interim advisory panel) and Ian Carnochan give their views on the GAAR and what it may mean in practice.
14 August 2013

Paintings can be wasting assets

Sir Joshua Reynolds' portrait of Omai arrived at Castle Howard in 1796, and (apart from brief tours of the world's galleries) remained there until it was sold by the executors of Lord Howard's estate.
14 August 2013

Publication

Dissolution process

This note sets out how the process of dissolution of a civil partnership works.
13 August 2013

Inheritance tax free transfers between non-UK domiciliaries and their partners

The inheritance tax (IHT) exempt amount that a UK-domiciled individual can transfer to their non-UK domiciled spouse or civil partner is to increase.
08 July 2013

Inheritance tax – simplifying the charges on trusts

Proposals have been put forward by HMRC to simplify the inheritance tax charges on trusts.
08 July 2013

Publication

Prest v Petrodel: how company assets are treated on divorce

In June 2013, senior judges in England and Wales gave a unanimous judgment with implications for how company assets are treated in post-divorce or dissolution of civil partnership settlements.
24 June 2013

Publication

Private Client Briefing ; Summer 2013

Our latest update on the topical issues and legal developments for private clients.
20 June 2013

The Burges Salmon blog

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