Sentences with phrase «of the inheritance tax act»

This is an addition to the trust fund and therefore s 67 of the Inheritance Tax Act is relevant.

The Inland Revenue's Statement of Practice E4, relating to how s 263 of the Inheritance Tax Act 1984 (ITA 1984) is to be interpreted, requires any life policy to have been issued on the basis of the provision to the insurer of full medical evidence of the assured's health; it is not sufficient that it was issued on the basis of a health questionnaire issued by the insurer and filled in by a lay patient.

Not exact matches

«Very good» practice head James Greig is the name to note for probate, powers of attorney and Inheritance Tax Act matters, while «very thorough and efficient» associate Alison Craggs leads the Oxford wills team.

Nicole acts for many high net worth individuals and her work includes advising on inheritance tax and estate planning via wills and trusts; the administration of estates, often with an international element; Court of Protection matters, including deputyships, lasting powers of attorney and enduring powers of attorney; elderly client matters; and declarations of trust.

No changes to the inheritance tax treatment of pension schemes are expected this year in the Finance Act 2017 or the Pension Schemes Bill 2017, but we can expect developments to continue in the longer term, and given the complex nature of this area we may see further test cases such as this in the courts.

Acting for a firm of stockbrokers in respect of a # 1m professional negligence claim concerning an inheritance tax mitigation scheme

The government rejected the idea of including an inheritance tax exemption provision for such relationships when the Civil Partnership Act 2004 was being drawn up.

The original inheritance tax status of trusts lies in the Finance Act 1975, which replaced estate duty with capital transfer tax.