August 2013

  • Step model clause for charitable legacies
  • Act now to avoid a child benefit tax trap
  • Raising the stakes on tax avoidance
  • The inheritance tax treatment of employee benefit trusts
  • The latest statistics from HMRC confirm the steady recovery of the inheritance tax take
  • Updated guidance on Discounted Gift Trusts
  • IHT Form 41G Trust – A reminder
  • Income withdrawal rate for September 2013