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Articles15 Apr 2026
The normal expenditure out of income exemption allows individuals to make gifts during their lifetime that are immediately exempt from inheritance tax (IHT) – there is no seven-year wait. A recent case heard by the First-tier Tribunal (FTT) has cast some light on what is meant by ‘normal expenditure’.
Articles18 Feb 2026
There was an early Christmas present in 2025 awaiting disappointed farmers
Articles9 Oct 2025
If you are a former UK tax resident relocating to Dubai, understanding how UK Inheritance Tax (IHT) applies to your estate is important.
Articles1 Nov 2024
Clients joined us in our London and Guildford offices yesterday to hear our team dig deep on the Budget announcements
Articles31 Oct 2024
The Chancellor's Budget included some expected announcements, and a few surprises
Articles30 Oct 2024
In her first Budget Chancellor of the Exchequer Rachel Reeves has today taken a swipe at Inheritance Tax Planning with a number of measures:
Articles13 Nov 2018
What are the types of home planning currently available
Articles16 Feb 2017
Does your UK structure still meet your needs?