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....
Technical
Technical
Draft FB 2015: clarification – but not as we know it
The CIOT and the ATT responded to the draft legislation on the use of fixed rate deduction for use of home that was publ...
I am in the departure lounge ready to leave
‘This train is ready for departure. If you are not planning on travelling with us today, please leave the train now.’...
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Taxation of part surrenders of life insurance bonds – 'a frankly ludicrous result'
The tax regime governing part surrenders of life insurance bonds in ITTOIA 2005 Ch 9 Pt 4 has drawn severe criticism fro...
BEPs continues apace
The CIOT has responded to the discussion drafts published by the OECD before Christmas, as the OECD continues its work o...
Automatic enrolment – proposed technical changes
LITRG responded on 9 January 2015 to a DWP consultation which proposed changes to the process for automatic enrolment in...
Draft FB 2015: direct recovery of debt
LITRG, the ATT and the CIOT have responded to the draft Finance Bill clauses on enforced deduction from accounts, otherw...
FATCA: impact on trusts and trustees
Most of us will have heard of FATCA – the Foreign Account Tax Compliance Act – which requires financial institutions (FI...
Disabled people and their carers
An update on the tax rules In recent years there has been a substantial growth in th