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November 28, 2017
Venture Capital Trusts

The Venture Capital Trusts (VCT) scheme has been designed to encourage individuals to invest in small,...

November 14, 2017
Who Can Take Out Probate?

Probate services concern the administering of the estate of a deceased person. The goal is to...

October 31, 2017
What is SEIS?

The Seed Enterprise Investment Scheme (SEIS) launched on 6 April 2012 by the then Chancellor, George Osborne...

September 12, 2017
Excepted Estates and Small Estates

The amount inherited by a spouse or civil partner is usually exempt from Inheritance Tax. The...

July 11, 2017
A Summary of Lesser Known IHT Reliefs, Exemptions and Allowances

For those with significant assets, there are a number of IHT reliefs to help friends and...

June 13, 2017
HMRC’s Bereavement Service and Personal Applications

In 2012 a dedicated HMRC bereavement services team was launched that deals with PAYE and Self...

May 30, 2017
SEIS case laws and Tribunal

There have been a number of Tribunal cases concerning the Seed Enterprise Investment Scheme (SEIS) and...

April 11, 2017
Understanding the New Residence Nil Rate Band

A new Inheritance Tax main residence nil-rate band (RNRB) will be introduced from April 2017. The...

March 14, 2017
Understanding Lifetime Transfers

Today we're going to explain everything about lifetime transfers. The current Inheritance Tax limit is £325,000...

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