With a government report suggesting just 1% of 'gifters' are primarily motivated by tax-planning concerns, Neil MacGillivray argues there is plenty of opportunity for advisers to encourage clients to think about IHT
HMRC's recent study, entitled Lifetime gifting: reliefs, exemptions, and behaviours, set out to explore peoples' awareness of inheritance tax (IHT) rules and exemptions and to what extent these factors...
The gift of education
Proposals to bring CGT in line with income tax
OTS package of reforms published
Treasury call for evidence
No part of the economy has been left untouched by the coronavirus pandemic and VCT dividend payments are not immune, writes John Davies. However, he believes tax-advantaged capital has a role to play in the economic bounceback
'Spent 18 months agonising'
Updated: DB schemes that provide GMPs must revisit and top-up historic CETVs 'where necessary' - landmark ruling
GMP equalisation litigation judgment
Cherry Reynard talks to New Talent Awards 2020 Financial Adviser of the Year Alex Johnston, who tells the story of his so-far short but unique career...
Confirmed intentions in May