Not sure if you've noticed but we have left the EU?
As for Starmer, he bought the field to give his parents the use of it during their lifetime, to keep livestock. On their death and the eventual sale, capital taxes were due/paid HMRC. It's a non-story and the @thetimes know it!
And the other shocker? IHT policy is unenforceable.
❌ Cannot lawfully apply in NI (Windsor Framework guarantees CAP/state-aid parity).
❌ Cannot lawfully apply against EU citizens (TCA + ECJ rulings forbid discrimination).
Result? A two-tier UK tax system that collapses on contact with international law.
👉 1. Barbier (C-364/01, 2003)
Concerned a Dutch inheritance tax rule that treated non-resident heirs less favourably than residents. ECJ ruled this was a restriction on free movement of capital (Art. 63 TFEU).
Principle: Inheritance tax rules must not discriminate between residents and non-residents when property is cross-border.
2. Lasteyrie du Saillant (C-9/02, 2004)
Concerned a French rule taxing unrealised capital gains when someone moved tax residence abroad. ECJ struck it down as an unjustified restriction on freedom of establishment. Principle: Taxation cannot penalise people for exercising EU free movement rights.
Relevance to UK reforms
Under the Windsor Framework & TCA, EU free movement principles still apply in Northern Ireland and for EU citizens with UK property.
If UK IHT reforms penalise EU citizens or create differential treatment (e.g. farms in NI vs GB), they replicate the discrimination struck down in Barbier and Lasteyrie.
In practice: any well-advised farm or business can sidestep the reforms by structuring through NI or EU citizenship.
👉 Bottom line: Case law shows inheritance tax regimes that restrict cross-border transfers are unlawful under EU law. Since the UK is still bound by these obligations via the TCA and Windsor Framework, the reforms are legally unsustainable.
@TalkTV@mrmarkdolan@TheTommyCannon You can't cancel a comedy legend Tommy, ITV are finished, they rarely cater for the British viewer with their woke views on everyday life. Have you tried buying up the cancelled material and monetise it on YouTube? Craig is not a one off, he speaks for many.
An Exit Door with £80m on it, show me the strategy in that decision and I will show you abject failure?
Red Bull: Christian Horner formally leaves with £52m (after Tax) pay-off - BBC Sport https://t.co/ivsuVREtJv
@GBNEWS Harry fought side by side with US troops in Afghanistan, risking his life wit our British heroes until the media named his location. He was told that his presence put his pals lives on the target and kidnap list of the Taiwan, so he was reluctantly pulled out ASAP by the Palace.
@LeoKearse How dare you not want to contribute to BBC crook Huw Edward's "Aunty" pension Leo! Glad to see you chased off X that horrible excuse for an LBC broadcaster, JoB. The Newsagent podcast lot queued up to give Edwards support, not a thought for the kids in the photos. TVL
@andrewdoyle_com I'm sure they will get the warmest of welcomes when they are repatriated to the Pentoville Estate! A few spare hooks to accommodate their bras are being screwed in as we talk. Their high heeled shoes will however be under lock & key until sentence is served. Thems the rules!
@jk_rowling Hopefully one of the Judges associates will consider reporting Maughan to the disciplinary board for bringing his profession into disrepute. One can only hope eh?
@aideenmcqueen RIP George Foreman, Two Time Heavyweight Boxing Champion. You earnt more in royalties from your Grill than your sport now its time to meet your maker! Fear not you showed enormous generosity of spirit and of your wealth throughout your life.
@RiaChatter A channel 4, personal crusade to destroy @GreggAWallace and his reputation. Who will be next? Ch4 male news presenters? Let the independent investigation conclude their work and let's see what evidence they have.
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@VanessaOnAir Vanessa, you need to speak to a specialist lawyer/accountant to avoid IHT. Ask them about lifetime gifts and setting up a trust. You have about 10 days before the budget.