Search

Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may need to explore the deceased’s financial history for much more than the last seven years

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth

The CCLR was announced at Budget 2018 and the government subsequently consulted on the detail of its delivery.

The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the form of the beneficiaries’ drawdown, and the removal of any cap on income wit

The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer generation who have fortuitously increased their estates over their lifetime, larg

The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig

In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key part of his letter said:

The 100-page guide is intended to supplement existing material in the self-employment section of the

A new class of capital allowances – Structures and Buildings Allowance (SBA) – was announced with immediate effect at Budget 2018.

The CIOT wrote to HMRC to express our concern at the current position regarding processing times of claims for R&D tax credits and RDEC claims by HMRC.