“The hardest thing in the world to understand is tax" – Albert Einstein (1879 – 1955)

We have advised on several particular cases, which vary on the facts from investment assets to property that would otherwise be occupied as a main home. With care, it will usually be possible to mitigate an IHT exposure, ensure there is no CGT exposure on a future sale and potential benefit-in-kind issues (following the dicta in the Dimsey & Allen cases) are also not in point.