Beware the IHT loan trap

Mark McLaughlin points out explains how an IHT anti-avoidance provision could result in the unexpected denial of a deduction for an outstanding debt on death. The making of gifts and loans between family members, friends, etc., are a relatively common…

The Budget and You

Jeffrey Webber proffers some post-Budget action points for the small accountancy practice; Autumn Budget proposals affecting accountants and their clients will be implemented in the next Finance Bill, and future Budgets and Bills will address other areas. We list below…