Arthur Byng Nelson
September 29, 2022
Conditional Exemption for Heritage Property: what is it and how does it work?
The Conditional Exemption Tax Incentive Scheme provides an opportunity to defer payment of Inheritance Tax or Capital Gains Tax when an item…
May 5, 2022
Is your art in the right place?
For some wealthy individuals a great deal of their income is spent on art or other luxury assets. Levels of spending can…
April 26, 2022
Inheritance Tax and the Acceptance-in-Lieu Scheme: What is it and how does it work?
As a general rule assets of a deceased over the value of the nil rate band (currently £325,000) are chargeable at 40%…
January 25, 2022
Doing the charitable thing – A brief introduction for businesses considering establishing a charitable entity
A senior employee of a software company was dismissed for gross misconduct after he authorised payment of the……