Tax

Beware: executors are liable for inheritance tax

Make sure you’re up to date on the responsibilities that come with being an executor before you agree to take on the role.

Tax cuts: the Laffer Curve strikes again

When Donald Trump slashed taxes, pundits predicted doom. They should have known better, says Matthew Lynn.

Small business owners should plan for a new digital tax regime

Soon most businesses will have to file tax returns online. Be prepared, says David Prosser.

A foolproof way to avoid inheritance tax. Or is it?

It is possible to pass on a lot of money to your heirs and pay no inheritance tax. But the plan has some rather large flaws, says Merryn Somerset Webb.

Pension withdrawals: an emergency best avoided

Many savers are paying too much tax on their pension withdrawals, says David Prosser.

Reasonable ideas and unkeepable promises

Making the over-65s pay national insurance is a sensible idea, says Merryn Somerset Webb. Promising the young a £10,000 lump sum isn’t.

Tax the living, not the dead

We should abolish inheritance tax, says Merryn Somerset Webb, and replace it with a gift tax, paid at the recipient’s tax rate.

Brace yourself for the painful blow of IHT

HMRC doesn’t make paying an inheritance-tax bill easy, says Ruth Jackson. Make sure you know how the process works.

Passing on the perks

Private pensions can be a good way of sheltering assets from inheritance tax. David Prosser explains.

A beginner’s guide to becoming a movie mogul

Investing in film offers attractive tax breaks – but hits are few and far between. Tim Dams looks at how to maximise your chances of making your money back.

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