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...
Targeting HNW estates
Supreme Court ruling
Supreme Court ruling in August
Bumper birthday present
7, 8 and 9 October
The chair of the Financial Conduct Authority (FCA) Charles Randell has promised to “transform” the regulator in the wake of three separate financial scandals, independent reviews of which are set to be completed soon and are expected to provide “difficult...
Diverging criteria often leads to confusion, experts warn
Annual public meeting