Agricultural Estate Planning Archers Style – How NOT to do it!
Malky Chaloner | 22.08.2019
17.07.2019 Alex Wavell
Earlier this month the Office of Tax Simplification (OTS) published its second and final report in relation to its review into inheritance tax (IHT). As a brief reminder, the first report, as published back in November 2018, looked at the administration side of IHT. This second report focuses on the design and calculation of IHT, and is arguably therefore of greater interest.
The OTS makes a number of recommendations in this second report, including: