Matthew Stephens discusses how recent changes brought in by the Finance Act can bring estate planning benefits and lessen the impact of inheritance tax.
Skandia is warning advisers the result of the Phizackerley test-case on inheritance tax and will trusts has "far-reaching implications" for all trusts making loans to beneficiaries.
In much of public service, consultation is a bit of a buzz word. In East Sussex, the public are being consulted for their views on a new road, while in Norfolk they are being asked for their views on withdrawing funding for mental health care for older...
Advisers have been given more clarity on the issue of Discounted Gift Trusts, following the publication of a technical note from HM Revenue & Customs.
To read the trade press over the last few weeks, it would be surprising if one did not come to the conclusion that the inheritance tax planning market is now back into full swing.