Tax & Technical

Industry | 12 Feb 24

How family investment companies can solve IHT problems

Set out ground rules for a shared understanding of how wealth will be managed, writes Edd Hollier and Phil Pellegrini

Diana French

Investment | 4 Jan 24

Understanding venture capital trusts

A record £1.13bn was invested in VCTs the 2021/22 tax year and £1.08bn invested in the 2022/2023 tax year

A stylized rocket launching in an abstract environment, surrounded by vibrant colors. As the rocket takes off, it emits pink smoke and spheres against a contrasting purple background. The rocket signifies the initiation and progress of startups, emerging cryptocurrencies, and new business establishments, representing the concept of growth and the potential of innovative ideas.

Investment | 2 Jan 24

Albion Capital launches £60m VCT fundraise

Move follows £80m fundraise last year

Companies | 1 Aug 23

‘Home loan’ IHT avoidance scheme escapes double tax charge

But scheme did fail to save any inheritance tax

Companies | 10 Jul 23

HMRC wins IHT case over location of domicile of choice

Anyone arguing that they are not UK-domiciled should create and maintain evidence, warns tax expert