OTS recommends simpler IHT

The Office of Tax simplification (OTS) published its second report on inheritance tax (IHT) entitled ‘Simplifying the design of Inheritance Tax’ on 5 July 2019. This focuses on technical, rather than administrative, issues arising from how IHT works.

Battle of the forms

Farmers often have terms dictated to them by suppliers and buyers. Sometimes there is scope to negotiate contract terms, sometimes not. However what contractual parties cannot do is unilaterally change terms after the contract has been entered into.
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