Inheritance Tax and trusts | Page 2 | Tax Adviser

Draft FB 2017 Cl 42 Sch 13: IHT on enveloped overseas property with value attributable to UK residential property

Technical

1 March 2017

Improving the practicality of the draft legislation.

Inheritance Tax and trusts

Draft FB 2017 Cl 40: Deemed domicile, income and capital gains tax

Technical

1 March 2017

The CIOT considers the first tranche of the FB 2017 clauses implementing the non-dom reform package.

Inheritance Tax and trusts Personal tax

The FA 2016 practicalities of investment income for Estates and Trusts

Technical

1 January 2017

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

Inheritance Tax and trusts

CIOT questions benefit of changes to VADR and IHT DOTAS changes

Technical

Maric Glaser, Margaret Curran, John Preston |

1 September 2016

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

Indirect Tax Inheritance Tax and trusts

BEPS Action 15 – multilateral instrument

Technical

1 August 2016

The CIOT responds to the OECD on the BEPS multilateral instrument and hopes that a draft of this unique instrument is made available as soon as possible. This will ensure that the tax treaty-related BEPS measures are developed and implemented accurately and effectively. It notes that the resulting complexity from the multilateral instrument will be challenging.

Inheritance Tax and trusts

Removing the tax barriers to de-enveloping residential property

Technical

1 August 2016

The professional bodies point to the advantages of removing the barriers to de-enveloping residential property

Inheritance Tax and trusts OMB

FB 2016, cl 82 inheritance tax: increased nil rate band (Downsizing)

Technical

1 August 2016

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

Inheritance Tax and trusts

The Budget, the Finance Bill and beyond…The consultation process rolls on

Technical

A round-up of developments from the Budget and the work of the Technical Teams

Employment Tax General Features Inheritance Tax and trusts Large Corporate OMB Personal tax

Domicile – income tax and CGT new clause and schedule

Technical

1 April 2016

Inheritance Tax and trusts Personal tax

EU Commission consultation on the relaunch of the Common Consolidated Corporate Tax Base (CCCTB) – CIOT response

Technical

1 March 2016

CIOT responds to the EU Commission consultation

Inheritance Tax and trusts