John Preston

John Preston

John Preston
Technical
1 January 2017

A summary of how the FA 2016 changes to the taxation of dividends and interest affect Personal Representatives and Trustees

Technical
1 December 2016

Issues arising from: the introduction of deemed domicile for all tax purposes after 15 out of 20 years UK residence; charging inheritance tax on UK residential property held indirectly (enveloped) through offshore structures; possible changes to Business Investment Relief rules to encourage greater investment in UK businesses by non-UK domiciled investors.

Technical

The CIOT has responded to HMRC’s consultation on strengthening the disclosure rules.

Technical
1 August 2016

The Finance Bill is amended so that trust interests may qualify for the downsizing allowance

Technical
4 December 2015

CIOT and ATT set out their opposition to the proposed changes

Technical
1 November 2015

CIOT comments on clause 9 of the Finance Bill