Emma Gadsden: Can IHT be made 'fit for purpose'?
Office for Tax Simplification review
With the Office for Tax Simplification launching a wide-ranging consultation into inheritance tax, Emma Gadsden runs through the various issues likely to be of interest to advisers and their clients
Inheritance tax (IHT) has been around for more than 300 years. In its current form, it replaced the old Capital Transfer Tax, which had been developed with a philosophical basis - to protect the poor by...
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View from the front row