Neil MacGillivray: Simplifying IHT (Part 2) - Cutting through the complexities

OTS’s second report

Neil MacGillivray: "Where gifts made prior to the death of the donor are in excess of the NRB, who ultimately bears the tax can have unintended consequences."
Neil MacGillivray: "Where gifts made prior to the death of the donor are in excess of the NRB, who ultimately bears the tax can have unintended consequences."
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In the second half of his analysis of the OTS's report on simplifying IHT, Neil MacGillivray says advisers must be aware of possible changes, how they could impact their clients and whether it is prudent to take action now

In my previous column, I wrote about some of the changes relating to lifetime gifting as recommended in the report Simplifying the design of IHT by the Office of Tax Simplification (OTS). There was a significant...

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