4th January 2024
We wanted to remind you of the Inheritance Tax (IHT) implications of making cash gifts during the current 2023-24 tax year that…
23rd November 2023
The majority of gifts made during a person’s life, including gifting a home, are not subject to tax at the time of…
5th October 2023
The Inheritance Tax residence nil rate band (RNRB) is a transferable allowance for married couples and civil partners (per person) when their…
14th September 2023
A trust is an obligation that binds a trustee, an individual or a company, to deal with assets such as land, money…
24th August 2023
A reduced rate of Inheritance Tax (IHT) of 36% (reduced from 40%) applies where 10% or more of a deceased’s net estate…
3rd August 2023
It is important to make a Will to ensure that your estate is divided amongst your beneficiaries in accordance with your wishes….
29th June 2023
The Inheritance Tax residence nil rate band (RNRB) is a transferable allowance for married couples and civil partners (per person) when their…
8th June 2023
There are a number of reliefs available that can reduce liability to IHT. Of most interest to farmers is the Agricultural Property…