Musings from Manchester: Candidate for change

Old Trafford Consulting Ltd | October 2021 #227
Geoffrey Shindler looks beyond these shores for a possible vision of IHT reform At the moment the IHT position in the UK is strange and illogical and encourages avoidance or rather encourages evasion. We British are a very insular lot – pun intended. We live on an island which makes us an insular people and …

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IHT: Unintended consequences

Brabners LLP | May 2021 #223
The nexus between pension transfers and IHT is not straightforward. Duncan Bailey and Imogen Trafford report on Commissioners for HMRC v Parry, which provides welcome guidance Mrs S’s omission was the operative cause of the increase in the sons’ estates and therefore under s3(3) inheritance tax was chargeable. The Supreme Court has ruled on a …

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