Inheritance Tax 
Tax Tips Articles Probate Legal Updates
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.
NB: DYW assumes no responsibility for the content of third party articles in accordance with the site's Disclaimer Policy.
How To Avoid Tax using Inter Spouse Transfers - Tax Insider
Discussion of family planning involving transfer of property between spouses.
How To Avoid Capital Gains Tax When Gifting - Malcolm Finney
Malcolm Finney shows how to use Gift Relief to avoid paying Capital Gains Tax on gifts that you make to your family.
Transferable Nil Rate Band: Incompletely Constituted NRB Discretionary Will Trust - Matthew Hutton
Matthew Hutton MA, CTA (fellow), AIIT, TEP, highlights an apparently common Inheritance Tax issue involving married taxpayers (or civil partners) with Nil Rate Band Discretionary Trusts in their wills.
Bad Tax Scheme - HMRC Puts Tax Avoiders on Notice! - James Bailey
James Bailey highlights a 'hit list' of tax avoidance schemes on HMRC's website, which HMRC considers do not work.
Court of Appeal rules on Prenuptial Agreements - The Times Online Law Reports
The Court of Appeal has ruled that Prenuptial agreements can be relied upon. Read the full article.
IHT 'Bargain' Ineffective - Lockharts Solicitors
Article illustrating the precarious nature of IHT planning techniques.
Trustees' Responsibilities - Be Careful - Lockharts Solicitors
Article urging caution in assuming and undertaking the role of trustee.
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 - Law Commission
An in-depth look at the Law Commission's proposals for cohabitees.
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.
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 Transferable Nil Rate Band: Some Practical Points- Matthew Hutton
Practical points on the use and application of the transferable nil rate band
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.
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 - DYW
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.
