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Inheritance tax - articles

Features and articles from ICAEW related to inheritance tax in the UK personal tax regime.

Land registry issues

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Keith Plillips 29-07-2022

A change of policy by the Inheritance Team at HMRC has led to issues at the Land Registry where charges are being applied to land where the ownership details are being updated following a death in the name into the names of the beneficiary. Previously, to register land, an application for a clearance certificate (IHT30) was historically automatically sent out by HMRC. Now these need to be applied for.

Will land in fully environmental usage still be eligible for APR?

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David Missen 24-03-2022

With the general move towards ‘greener’ farming following on from the Health and Harmony consultation and the Agriculture Act, some concerns have been raised as to whether land which is put into long term schemes that are fundamentally environmental rather than agricultural will still be eligible for the existing Inheritance Tax reliefs.

Gifts with reservation: de minimis and other let-outs

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Mark McLaughlin 28-02-2022

Mark McLaughlin points out some important exceptions from the inheritance tax gifts with reservation anti-avoidance provisions affecting gifts.

Is it a business or not?

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Julie Butler 03-02-2022

Julie Butler explains why the Babylon Farm case highlights the need to focus on the economic activity for VAT and other taxes too.

How many transferable inheritance tax nil rate bands?

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Mark McLaughlin 04-01-2022

Mark McLaughlin, CTA (Fellow), ATT (Fellow), TEP, offers some useful inheritance tax planning points, as well as guiding you through the pitfalls surrounding the transferable inheritance tax nil rate band.

Changes to the inheritance tax reporting rules

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Lindsey Wicks 06-12-2021

Changes to the excepted estate rules announced this year will apply from January 1, 2022. ICAEW technical editor Lindsey Wicks looks at the effects as more than 90% of non-taxpaying estates will no longer have to complete full inheritance tax accounts.

The benefits of professional collaboration

08-11-2021

This inheritance tax and estate planning guide aims to raise awareness of the opportunities for chartered accountants to work more collaboratively with regulated financial advisers and other personal financial planning professionals.

Tax news in brief

26-10-2021

Highlights from the broader tax news week ending 26 October, which includes: new legislation for the health and social care levy and simplifying inheritance tax rules. A deadline reminder for final CJRS claims, more agent webinars from HMRC and confirmation that HGV drivers on temporary visas are not entitled to tax relief on accommodation.

Farm business tenancies after Brexit

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Julie Butler and Libby James 04-10-2021

Julie Butler and Libby James investigate how farm business tenancies (FBTs) and contract farming arrangements (CFAs) will be affected as we move from the EU’s common agricultural policy to a new farm support system, with reference to inheritance tax and capital gains tax.

Tax news in brief

28-07-2021

Highlights from the broader tax news week ending 28 July, which includes the opportunity to attend a free webinar from the Office of Tax Simplification updating on its work and confirmation from HMRC of which inheritance tax forms are not available online.

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