Current inheritance tax issues surrounding UK residential property. 8 December 2020
A discussion of some current issues surrounding UK residential property including lessons learnt after 2 years of the Residential Nil Rate Band, unwinding UK residential property structures and a consideration of home loan schemes in the recent Shelford case (John Leonard McNeill Shelford as Trustee of the Herbert Life Interest Trust Settlement & Ors v HMRC [2019] TC 7549).
Speakers
- Amanda Hardy QC, Barrister, 5 Stone Buildings
Amanda took silk in 2015 and is widely regarded as a leading practitioner. She has a thriving advisory practice in both private client and corporate tax and is a regular and enthusiastic litigator Amanda is the author of the International Guide to the Taxation of Trusts: The United Kingdom (IBFD) and the second edition of Tolley’s Statutory Residence Test.
Moderator
- Michael Fernandopulle, Tax Director, BDO
Michael is a Tax Director in the Private Client tax team within BDO LLP, specialising in trusts and inheritance tax.
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