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In forecasting economic time series, statistical models often need to be complemented with a process to impose various constraints in a smooth manner. Systematically imposing constraints and retaining ...

Inheritance tax rules could get even tighter in the coming months as chancellor Rachel Reeves is reportedly planning a crackdown on the value of financial gifts individuals can make during their ...

In Mendelian inheritance patterns, you receive one version of a gene, called an allele, from each parent. These alleles can be dominant or recessive. Non-Mendelian genetics don’t completely follow ...

Benjamin Franklin referred to death and taxes as "the only certainties in life." And the inheritance tax touches on both. It's a levy on money, property or other assets a person leaves to others after ...

Government plans to make inheritance tax due on pensions, plus other changes to IHT rules, have seen a leap in people enquiring about the use of trusts to protect their wealth. So what are trusts, and ...