Moore Kingston Smith

'Criminal investigations are reserved for the most egregious cases'

Cost of Agricultural Property Relief surged by £335m

'The process of dealing with IHT papers can be onerous'

'LPAs can be a real asset if used properly'

Toil and trouble in the Probate Registry

There are ways to mitigate an anticipated inheritance tax bill

Executors should be alert to the changes in tax law

IHT, interest rates and digitisation among the challenges

Application process streamlined but onerous role unchanged

What advisers need to know about discretionary trusts and IHT