IHT business property relief: The ‘binding contract’ trap – A potential pitfall for business owners in relation to claims for a valuable inheritance tax relief, and a possible solution
19th June 2014
Business property relief (BPR) is an extremely valuable relief from inheritance tax (IHT). It potentially provides relief at 100% (or 50%) on various types of ‘relevant business property’. For...
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Tax tribunals: In at the deep end? Some pointers from tax barristers for tax advisers who are new or inexperienced in representing their clients in First-tier Tribunal hearings
19th June 2014
A substantial amount of my time as a tax adviser is spent reading tax cases. Keeping abreast of court and tribunal decisions is a necessary and vital part of my work. Actually, anyone involved in tax...
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