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Moore Kingston Smith

Fiscal drag means 'record number' of people now pay CGT

Tax planning

Fiscal drag means 'record number' of people now pay CGT

More people paid CGT in 2021/22 than ever before

clock 03 August 2023 • 2 min read
Why grandparents' IHT mitigation plans could lead to future strife

Tax planning

Why grandparents' IHT mitigation plans could lead to future strife

'Anyone tempted to follow suit may be wise to hesitate'

clock 03 August 2023 • 4 min read
IHT planning: Trust traps advisers should be aware of

Tax planning

IHT planning: Trust traps advisers should be aware of

Practical matters and tax considerations to consider

clock 19 June 2023 • 4 min read
Legal insights: Family, assets, and the complexities of trust

Tax planning

Legal insights: Family, assets, and the complexities of trust

Legal insights on inheritance and tax planning scenarios

clock 19 April 2023 • 4 min read
When is a house a home? Answering a rather taxing question

Tax planning

When is a house a home? Answering a rather taxing question

There is no hard and fast definition of 'main residence'

clock 29 March 2023 • 4 min read
Legal insight: Does a power of attorney last or does it endure?

Tax planning

Legal insight: Does a power of attorney last or does it endure?

'The apparently innocuous nuance in terminology is misleading'

clock 16 March 2023 • 4 min read
Living together: Unmarried couples' property position

Tax planning

Living together: Unmarried couples' property position

Exploring co-habiting couples and property co-ownership

clock 26 January 2023 • 4 min read
Gifting and IHT — a look at everything advisers need to know

Tax planning

Gifting and IHT — a look at everything advisers need to know

Surprising tax implications of a gift to a long-term partner

clock 19 December 2022 • 4 min read
Richard Burgess: The residence nil-rate band - complex, misunderstood and valuable

Tax planning

Richard Burgess: The residence nil-rate band - complex, misunderstood and valuable

'Death bed planning offers an opportunity'

clock 31 August 2022 • 4 min read
Richard Burgess: Attorneys should always look 'gift horses in the mouth'

Tax planning

Richard Burgess: Attorneys should always look 'gift horses in the mouth'

LPAs and gifting explained

clock 04 August 2022 • 4 min read
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