FB 2015 – inheritance tax provisions
The CIOT submitted a briefing to the Finance Bill committee on clause 9 of the Finance Bill, the legislation to amend the inheritance tax (IHT) regime by creating a residence nil-rate allowance (RN
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Disclosure of tax avoidance schemes (DOTAS) – draft hallmark regulations
The CIOT has commented on two sets of draft regulations recently published by HMRC that amend the descriptions of the arrangements (hallmarks) that have to be notified to HMRC under the DOTAS regim