‘Family Law in Partnership director David Allison and associate Carla Ditz re-examine how and why civil partnerships came into being, the successful campaign to allow heterosexual couples to enter into a civil partnership and the proposals for 2committed siblings” to be able to form civil partnerships.’
Family Law, 24th October 2018
Source: www.familylaw.co.uk
‘Modern inheritance tax dates back to 1894 when the government introduced estate duty, a tax on the capital value of land, in a bid to raise money to pay off a £4m government deficit.’
The Guardian, 10th April 2016
Source: www.guardian.co.uk
‘Inheritance tax is a losing issue for the left and the right, despite raising a mere quarter of 1 per cent of GDP.’
The Independent, 11th April 2016
Source: www.independent.co.uk
‘The decision of Mann J. in Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC [2015]EWHC 2878 (Ch) answers an important question regarding what is excluded property for purposes of the Inheritance Tax Act 1984 s.48(3). This provides that foreign situs property which is settled property is excluded property for IHT purposes unless the settlor was domiciled in the U.K. at the time the settlement was made. Suppose a settlement was made when the settlor was domiciled outside the U.K, he subsequently becomes domiciled in the U.K and then adds foreign property to the settlement. Is the added property excluded property? HMRC have always contended that it is not. It has been argued in leading textbooks that it is. Mann J. has decided that HMRC are right.’
New Square Chambers, 1st December 2015
Source: www.newsquarechambers.co.uk
‘The Fabian Society said the evidence from a series of focus groups conducted after the general election in May showed that Labour voters were as hostile to inheritance tax as Conservatives. The thinktank said the tax, seen as illegitimate and unfair by voters, should be replaced by the levying of income tax on gifts and bequests.’
The Guardian, 4th December 2015
Source: www.guardian.co.uk
‘Recent changes to the way we are taxed on death has caused a stir in Britain. But how does our regime compare to other countries?.’
Daily Telegraph, 18th July 2015
Source: www.telegraph.co.uk
Routier and another v Revenue and Customs Commissioners [2014] EWHC 3010 (Ch); [2014] WLR (D) 449
‘For a transfer under a will to be exempt from inheritance tax because it was to be “held on trust for charitable purposes” within the meaning of section 23(6) of the Inheritance Tax Act 1984 the relevant trust had to be subject to the jurisdiction of the United Kingdom courts.’
WLR Daily, 18th October 2014
Source: www.iclr.co.uk
‘”We all want to see a system where it is only the very rich that pay inheritance tax, and not hard working people.”
Those were the words of David Cameron during Prime Minister’s Questions last week.’
BBC News, 24th October 2014
Source: www.bbc.co.uk
Buzzoni and others v Revenue and Customs Comrs [2013] EWCA Civ 1684; [2014] WLR (D) 13
‘Whether property disposed of by way of gift was enjoyed to the entire or virtually entire exclusion of any benefit to the donor by contract or otherwise, and whether it constituted property “subject to a reservation” within the meaning of section 102(1)(b) of the Finance Act 1986 for the purposes of inheritance tax under the Inheritance Act 1984, depended not on whether the donor had obtained a benefit from the gifted property but whether the donee’s enjoyment of that property remained exclusive. If the benefit to the donor had no impact on, was irrelevant to and made no or virtually no difference to the donee’s enjoyment, the donee’s enjoyment was to the entire or virtually entire exclusion of any benefit to the donor and, therefore, the gifted property would be an exempt transfer and not subject to inheritance tax.’
WLR Daily, 19th December 2013
Source: www.iclr.co.uk
‘The Finance Act 2006 introduced significant changes to the Inheritance Tax (IHT) treatment of
trusts with effect from 22 March 2006. The purpose of this paper is to investigate estate planning
opportunities which are still available both (a) during the lifetime of an individual and (b) on death.’
New Square Chambers, 28th November 2013
Source: www.newsquarechambers.co.uk
“Ayse Akgun was convicted for trying to make a fraudulent claim on her second husband’s £2.6 million estate when he died.”
Daily Telegraph, 12th July 2013
Source: www.telegraph.co.uk
“A bid by a multi-millionaire businessman to avoid inheritance tax after his death has ‘backfired’ and torn his family apart, a court has heard.”
Daily Telegraph, 10th June 2013
Source: www.telegraph.co.uk
“Inheritance tax laws will be changed to encourage people to donate at least part of their estates to charity as part of the Coalition’s ‘Big Society’ initiative.”
Daily Telegraph, 23rd March 2011
Source: www.telegraph.co.uk
“An attempt will be made this week to change the law so that elderly siblings who have lived together for many years are subject to the same inheritance tax laws as married couples and civil partners.”
The Guardian, 30th June 2008
Source: www.guardian.co.uk
“Two elderly British sisters have lost their final battle to avoid paying a massive inheritance tax bill.”
BBC News, 29th April 2008
Source: www.bbc.co.uk
“More than 135 homes a day will be trapped in the inheritance tax net over the next year, according to research by Britain’s biggest mortgage lender.”
Daily Telegraph, 24th September 2007
Source: www.telegraph.co.uk
“The taxman has begun a crackdown on people who try to avoid the burden of inheritance tax by making gifts to friends or relatives before they die.”
The Times, 21st September 2007
Source: www.timesonline.co.uk
“The legality of inheritance tax is under challenge. Last week Joyce Burden, 89, and her sister, Sybil, 81, lodged a last-ditch appeal in Strasbourg over the rule that each will have to pay inheritance tax on the home they jointly own near Marlborough, Wiltshire, because they cannot have the same exemptions given to married or gay couples in civil partnerships.”
The Times, 18th September 2007
Source: www.timesonline.co.uk
“Two sisters in their eighties who claim that the law treats them less favourably than if they were a lesbian couple are to challenge Britain’s inheritance tax rules in Europe today.”
The Times, 12th September 2007
Source: www.timesonline.co.uk
“Two sisters in their eighties who claim the law treats them less favourably than if they were a lesbian couple will take their last-ditch challenge to Britain’s inheritance tax rules to the European court of human rights in Strasbourg this week.”
The Guardian, 10th September 2007
Source: www.guardian.co.uk
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