Showing 13-24 of 36 results

IHT relief on holiday cottages – only available in theory?

A First Tier Tax Tribunal case on Business Property Relief for IHT on a complex of 8 holiday cottages in Cornwall has confirmed the difficulties in securing relief on furnished holiday lets.
14 August 2017

Ilott v Mitson: Supreme Court overturns decision in daughter's Inheritance Act claim

The Court of Appeal's decision to increase the inheritance awarded to an estranged adult daughter has been overturned. We look at the Ilott v Mitson decision and assess its impact for testators. 
20 March 2017

1975 Act: claims against estates are on the rise

Our disputes partner Kevin Kennedy answers some questions on how claims against estates come about, and what can be done about them.
16 November 2016

Perfect harmony? The EU succession regulations

On 17th August 2015 new EU Succession Regulations came into force. These new regulations bind all 27 EU member states except for the UK, Ireland and Denmark so do we need to be concerned with them?
14 November 2016

2017 non-domiciled reforms going ahead

Our first thoughts on the long-awaited HM Treasury Consultation document on the tax changes proposed for non-doms which are still scheduled to go ahead in April 2017.
24 August 2016

Not a holiday from IHT

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday lets on the north Norfolk coast.
27 August 2015

The Residential Nil-Rate Band: Passing on the family home

27 August 2015

Your Will can be ignored say judges

This was one of the headlines following the latest, but perhaps not the last, judgment in the long running case of Ilott v Mitson.
28 July 2015

Liechtenstein Disclosure Facility

HM Revenue and Customs' HMRC has announced changes to the terms of the Liechtenstein Disclosure Facility (LDF).
09 September 2014

The Law Commission review of laws relating to wills

07 August 2014

Publication

Private Client Briefing - Summer 2014

Our latest update on the topical issues and legal developments for private clients.
02 July 2014

Publication

Family Owned newsletter - June 2014

In this edition we discuss how to protect your business against the effects of a divorce and retaining ownership of a business within the family, amongst others articles.
10 June 2014
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The Burges Salmon blog

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