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Searching Content indexed under Inheritance Tax by Appleby ordered by Published Date Descending.
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1
What Makes Specialties Special?
In September HMRC published revisions to its inheritance tax (IHT) manuals relating to its interpretation of where a specialty debt (a specialty) is sited. There has been little commentary
Guernsey
7 Jan 2019
2
Mistake: Escaping From Tax Consequences – The Royal Court Of Jersey Sounds A Cautionary Note
In a recent Jersey case another attractive and apparently effective tax mitigation arrangement had proved to be a fiscal disaster.
Jersey
8 Mar 2016
3
Thanks, But No Thanks - Where Legacies Cause Problems
Where a testator or testatrix makes a specific bequest in his or her will it is almost without exception done with the intention of benefitting the recipient of that bequest.
Jersey
30 Jan 2014
4
New UK Rules: Debts Owed To You Could Now Be Subject To Inheritance Tax
A discussion on the new interpretation of the rules relating to debts under a deed.
UK
12 Feb 2013
5
Making A Will Is An Important Part Of Estate Planning
The importance of making a Will is made clear in the case of "Maurice", whose failure to do so frustrated his own wishes – and left his widow with an unwanted, and unnecessary, stamp duty expense.
Bermuda
16 May 2012
6
The Estate Consequences Of Same-Sex Relationships
Bermudians who have entered into same-sex marriages, or civil unions/partnerships, in jurisdictions where those legal arrangements are permitted should be aware that such arrangements will likely not be recognised in Bermuda.
Bermuda
30 Apr 2012
7
The Incorporation Of Shari’a In Offshore Trusts
Recently, the Archbishop of Canterbury, Rowan Williams, sparked a stormy debate when he appeared to suggest that some aspects of Shari'a law should be adopted in the United Kingdom, and that such adoption appeared to be unavoidable.
Bermuda
2 Jun 2008
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