Inheritance Tax 
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Articles & Advice
Welcome to the Articles & Advice page. From here you can access articles relating to taxation, trusts & wills. This resource is provided as additional advice and information to help you with your estate planning ventures.
If you have any questions about the content of any of the articles please do not hesitate to contact me.
NB: DYW assumes no responsibility for the content of third party articles in accordance with the site's Disclaimer Policy.
Consequences of Doubling the Nil Rate Band - Institute Professional Will Writers
An in-depth examination of the impact of the Inheritance Tax rule changes.
Cohabitation: Law Commission's Proposals - Janine Byrne
An in-depth look at the Law Commission's proposals for cohabitees.
Civil Partnerships - Janine Byrne
A brief examination of how the law of inheritance tax and Wills impacts on the new Civil Partnership relationship.
Deeds of Variation - Are They Justified? - Janine Byrne
After having put the effort into making your Will, is it right that persons are able to change it after your death? An overview of the function of Deeds of Variation and the justification for their continued application.
The 2 Year Rule & Deeds of Variation - Janine Byrne
Much confusion exists about Deeds of Variation having to be made within 2 years of the testator's death. Are such deeds deeds still valid after that time even if they don't afford Capital Gains Tax or Inheritance Tax relief? This short article confirms and clarifies the application of Deeds of Variation.
How the New Capital Gains Tax Rules affect You - Carl Bayley
A professional examines the impact of the new CGT rules implemented in October 2007.
IHT Planning in light of the Pre-Budget Report 2007 - IHT Solutions
A professional examines the impact of the double nil rate band proposals implemented in October 2007.
IHT Nil Rate Bands
Further clarification on the doubling of the Nil Rate Band
How to Avoid Inheritance Tax on the Family Home - James Bailey
James Bailey, former tax inspector provides some pointers for taxpayers concerned about the potential liability on their home.
Life Interest Trusts, second marriages & the Inheritance Tax Trap - IHT Solutions
Article examining the inheritance tax implications for Life Interests trusts.
New Crackdown on Inheritance Tax - Simon Moon, This is Money
A crackdown on inheritance tax avoidance has been launched by the Inland Revenue, particularly targeting Potentially Exempt Transfers (PETs).
Nil Rate Band Discretionary Trusts & the Family Home - Mark McLaughlin
An outline of the potential use and some potential inheritance tax pitfalls of discretionary will trusts to hold an interest in the family home.
Parents Helping Children face IHT Problem - Tony Hazell, Daily Mail
Article looking at the problems faced by parents helping their children get on the property ladder.
*New* Private Pension Schemes & Your Will - The WillExpert
Article examining the effectiveness of Pension Schemes in Will planning.
Trusts: A Miscellany of Points - Matthew Hutton
Matthew Hutton answers questions from his various Conferences on the issue of Trusts.
The Inheritance Tax Regime for Trusts after the Finance Act 2006 Parts I - IV - Matthew Hutton
Four in-depth articles provided courtesy of Matthew Hutton and Taxationweb detailing the taxation of trusts after the implementation of the Finance Act 2006.
Take AIM and cut your Inheritance Tax Bill - David Burrows
A brief examination of how the stock market can be used as an investment to cut your inheritance tax bill.
Taking Control: Safeguarding the Distribution of Your Assets by Making A Will - Janine Byrne
Article exploring the main reasons why you should consider making a Will and the consequences of not doing so.
What is the Tax Position on Divorce? - Jennifer Adams
It is sad when a married couple separate - hopes and dreams that started maybe 10 or even 20 years ago are now dust. If the couple decide to place the separation on a formal footing with the intention of divorce then apart from the emotional upset there may be pressing concerns on the financial side to face. An in-depth look at the tax implications faced by divorcing couples.
Wills, Property Ownership & Declarations of Trust Parts I & II - Janine Byrne
An in-depth examination of the different types of ownership, the legal implications and the value of having a Declaration of Trust in place to regulate ownership entitlement.
