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CIOT responses to further consultation on non-domiciles
The CIOT has responded to the further consultation on reforming the taxation of non-domiciliaries published on 18 August...
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
FB 2016, cl 82 inheritance tax: increased nil rate band (Downsizing)
Finance Bill 2016, cl 82 and Sch 15 ensures that the inheritance tax residential nil-rate band (RNRB) is available when ...
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Deeds of variation
The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’....
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 th...
Draft FB 2015: IHT for trusts
HMRC have abandoned their proposal to introduce a single settlement nil-rate band and a flat-rate IHT charge on trusts....