Continue reading "IHT: The humane approach"
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IHT: The humane approach
Peter Nellist gives the lowdown on the proposed IHT exemption for emergency services personnel ‘With IHT anticipated to affect about 10% of the population, coupled with the current push by HMRC to maximise tax receipts, the existing exemption is a standard bearer for what is morally right.’ Tucked away in para 2.89 of HM Treasury’s …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Barty-King and anor v Ministry of Defence [1979] 2 All ER 80
- Duke of Buccleuch v CIR [1967] 1 AC 506