Section 105
Consisting of 278 sections and numerous other schedules, the Inheritance Tax Act 1984 does not entirely make for light reading and can often feel difficult to navigate.
Murray Beith Murray LLP is a leading Scottish private client law firm.
For 175 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.
Consisting of 278 sections and numerous other schedules, the Inheritance Tax Act 1984 does not entirely make for light reading and can often feel difficult to navigate.
On Friday, (8 September) the UK government published its 2017 Finance Bill which contains a range of measures that will have an impact on both savers and investors.
A recent survey of the UK commercial property market has revealed a bit of mixed picture, with occupier demand falling in the office and retail sectors but conditions remaining firm in the industrial segment.