The proposed changes to the probate fees have been on hold since February this year. With the delay has come uncertainty for both...

Last week the Office of Tax Simplification (OTS) published its second report on simplifying the Inheritance Tax regime. There has been a...

So the Budget did not bring any significant changes to Inheritance Tax (IHT) but are changes in the pipeline when the Office of Tax...

Business Relief (formerly known Business Property Relief) was introduced in 1976. The main aim of Business Relief, in policy terms, was...