L-L-O CONTRACTING LIMITED AND OTHERS V HMRC [2025] UKUT 00127 (TCC)

I’ve recently left the UK or am considering leaving, so will I still be liable for Inheritance Tax (“IHT”) on my foreign properties? Yes, unfortunately, you…

Introduction With the UK economy in such bad shape and politicians of all hues unable to halt the decline in living standards and the breakdown in…

Pensions and Inheritance Tax: What is happening? Labour’s first Budget in October 2024 announced that unused pension funds and death benefits payable at death would be…