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Chancellor Alistair Darling announced in his Pre-Budget
speech a change to the way in which the inheritance
tax (IHT) nil rate band of £300,000 can be
used for married couples and civil partners.
We have
previously reported the case of Mr and Mrs Jones who
finally won their case in the House of Lords in July
this year. You may remember that the profits of Arctic
Systems (their company) were paid equally to them by
means of dividends. HMRC had tried to have the income
assessed solely on Mr Jones rather than between them
but failed in their attempt.
The postal
workers union, the Communication Workers Union (CWU),
may be planning more postal disputes.
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