IHT

The tax benefits of writing life insurance in a trust have been widely publicised, but other assets can also benefit from this type of proetection.

TRUSTS

PROTECTION

Neil MacGillivray discusses the future prospects for flexible drawdown

FIVE THINGS

ESTATE PLANNING

Paul Latham discusses inheritance tax mitigation strategies

BUDGET 2013

Her Majesty's Revenue & Customs (HMRC) is to change the existing inheritance tax (IHT) treatment of liabilities as part of its ongoing fight against tax avoidance schemes and promoters.

If advisers have farmers as clients they could be eligible for further tax reliefs. Tom Lacey looks at the issues.