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Compilation Set B - Tax Issues for Individuals

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Basic Inheritance Tax

Inheritance tax is still very much a voluntary tax for those who take appropriate action to mitigate their liabilities.  This guide provides a detailed  overview of the current regime together with details of the common ways in which the exposure to this tax can be reduced, including the impact of transferable nil rate bands.

Principal Private Residence Relief

Pitfalls and tax planning opportunities for taxpayers with more than one residence, large gardens or for those contemplating development projects in the gards.

Travel and Subsistence Costs

What can and cannot be claimed for tax purpsoes for both the employed and self-employed.

Author: DTE Tax

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