Continue reading "IHT: Write it down"
IHT: Write it down
Peter Nellist outlines ten steps to securing the IHT income exemption ‘A major objective should be to unite and illustrate the settled pattern of the past and propose a pattern as regular as possible for what is to be the future use of the exemption.’ It can be difficult to obtain acceptance by HMRC that …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Bennett & ors v IRC [1995] STC 54
- McDowall v IRC [2004] WTLR 221