Recent Features and Opinion – Page 7
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FeatureBack to Basics: Inheritance tax relief on farmland
Julie Butler looks at farm taxation issues, including business property relief, agricultural property relief, furnished holiday lets and farming wills and partnership agreements
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FeatureRisky business
Trustees face increasing difficulties searching for low-risk investment returns and income in distorted economic conditions. John Thornber examines the growing and often hidden pitfalls for trustees and their advisers to avoid
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FeatureThe family way
In recent years, a number of financial business structures have challenged trusts to become the vehicle of choice for managing family wealth. Jonathan Turner looks at the rise of the family investment company, and the tax opportunities it can offer for clients
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FeatureSweet charity
The distinction between an individual and a charity as a beneficiary in an estate has not always been understood or appreciated by solicitors. But, as Chrissie Paphitis explains, a more collaborative relationship between solicitors and legacy managers is emerging
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FeatureOur nation’s good
The acceptance in lieu and cultural gift schemes provide means to transfer objects, land and buildings into public ownership, in return for the settlement of tax liabilities. Paul Fairbairn explains the tax planning opportunities they can offer
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FeatureDigging deep
It’s over 10 years since HMRC introduced the DOTAS regime. Tony Monger and Dave Jennings consider how it has worked in practice, and whether strengthened rules will signal the end of the tax avoidance industry
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FeatureAll in the family
As inheritance tax once again becomes a political hot potato, Matthew Duncan looks at the issues involved in renting out inherited property, and managing the resulting shared ownership situations that can arise between family members
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OpinionInto the breach
Could the rise in information-sharing agreements forcing the breach of confidential agreements lead practitioners down a dangerous path, asks Simon Leney
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FeatureBack to Basics: Stamp duty land tax
Marlon Appleton provides a practical and detailed guide to SDLT for private client practitioners, as it relates to companies and gifting property, gifting between spouses, trustees, and options to purchase in wills
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FeatureSaving grace
Individual savings accounts have for some time been considered the investment wrapper of choice for long-term saving, but Patrick Connolly argues that, following last year’s radical shake-up of the rules, pensions may now be the more attractive and effective option
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FeatureCourse of action
The Private Client Section’s new regional seminar series is now under way, and runs until March next year. Book now or miss out!
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FeatureBend and flex
Too many solicitors rely too heavily on the transferrable nil-rate band to protect clients’ estates after death, says Stephen Haggett. Could flexible discretionary trusts be the answer?
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FeatureTrust issues
Your firm’s referral arrangements with financial advisers could have a very significant effect – for good or bad – on your relationship with clients. Mark Brownridge looks how to find your ideal referral partner, and how due diligence can help
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FeatureBack to basics 34: Nil-rate band trusts
Simon Leney and Pippa Ward outline what NRB trusts are, how they are currently used, what the proposed changes to the regime are, and what this means for private client practitioners
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FeatureSpecialist needs
Julie Butler looks at the impact of Mehjoo v Harben Barker in relation to when it becomes necessary to obtain specialist advice for farming clients
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FeatureAnnual Conference 2014: The technical side of life policies and pensions
This workshop, given by Paul Garwood and Luke Brooks, mainly focused on how pensions can be accessed at retirement, and the death benefits that become due, both before and after a pension has been vested
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FeatureAnnual Conference 2014: Capital ideas
At the Private Client Section annual conference, Chris Whitehouse provided an extensive update on recent and upcoming capital tax changes, from the proposed new settlement nil-rate band, to the increasing focus by government on tax avoidance
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OpinionAll is forfeit
Simon Leney looks at the implications of the Forfeiture Act for mercy killings