HMRC

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...

Wholly and exclusively. Sounds more like part of a marriage pledge than something to do with pensions tax relief. Yet these three words have already created more heartache than a thousand divorces.

Chiltern is warning HM Revenue & Customs could start clamping down on undisclosed tax liabilities in offshore accounts as early as July.

Advisers have been given more clarity on the issue of Discounted Gift Trusts, following the publication of a technical note from HM Revenue & Customs.

HM Revenue and Customs has published further guidance clarifying A-Day changes on tax relief for employer contributions by owners and controlling directors of companies.

There have been some interesting legal decisions recently which have affected the rights of couples, be they married or cohabitees, and could potentially lead to changes in the way finances are managed and advised on.

Suffolk Life has questioned whether the regulation of Self Invested Personal Pensions put in place by the Financial Services Authority earlier this month will achieve all its aims.

A lack of immunity in the offshore ‘amnesty' announced by HM Revenue & Customs means the system could be dangerous for more complex disclosure cases, warns a director from law firm DLA Piper.

The decision by Special Commissioners to reject an appeal over Inheritance Tax and nil-rate band will trusts has come as no surprise, claims Standard Life, but argues it doesn't affect the way trusts work.