In the first half of his analysis of the OTS's report on simplifying IHT, Neil MacGillivray warns that while the proposed changes are not as radical as many had predicted, they could still have a major impact on planning
A year and a half after then-chancellor Philip Hammond wrote to the Office of Tax Simplification (OTS) asking it to review the UK's inheritance tax (IHT) system, the office's second report - entitled Simplifying...
Residence Nil Rate Band
Also applies retrospectively to 31 Jan
Buyers can save up to £15,000
'It may take a while to square this circle'
Lack of awareness
For smaller and medium firms
'There will be more consolidation'
Fee-based revenue fell 13%