Lynne Rowland: Going back-to-basics with IHT in 2017

A consensus has emerged among professional advisers that non-dom clients appear to be sleepwalking their way towards the inheritance tax (IHT) changes being introduced in April 2017. For sophisticated clients, undertaking tax planning can seem like a lottery. After all, many undertook planning in the past and are now facing accusations of being tax avoiders. They often face tax demands and shopping lists of information requests that are daunting and sometimes impossible to deal with. It seems clear that HMRC has achieved what it set out to do. Wealthy clients are now wary of tax plann...