IHT

Best Practice | 5 Sep 17

New rules for the taxation of non-domiciles are likely to come into force this month, back-dated to take effect from 6 April.

Best Practice | 1 Sep 17

IHT planning, nil rate bands and replacing pension scheme death benefits are some of the reasons life insurance needs to remain a core part of financial planning, according to Chris Lean, a chartered financial planner with Aisa International. Click through the slides below to see six key reasons advisers need to speak to clients about ensuring they are protected.

Best Practice | 23 Aug 17

Inheritance tax receipts have risen steadily since 2009/10 and while it is still a small slice of the UK’s overall GDP, the percentage is increasing and advisers need to help clients plan accordingly as it’s not just the wealthy that can be hit, Killik & Co’s Sarah Hollowell tells International Adviser.

Best Practice | 15 Aug 17

The UK tax office has recently updated its rules for transferring any unused portion of basic and additional IHT thresholds when the first person in a marriage or civil partnership dies.

Tax & Regulation | 10 Aug 17

North Yorkshire stately home Castle Howard has donated Roman artwork to the nation in lieu of nearly £5.5m ($7.1m, €6.1m) owed in inheritance tax.