This news piece looks at the recently published HMRC consultation document on accelerating the collection of tax in certain cases where the amount due is disputed and discusses these proposals in detail.
Company: Tolley | Published: 17 February 2014 | Business Area: Enforcement and Regulation
In this Special Feature, CCH's tax writers have investigated, analysed and summarised the main changes introduced by the Chancellor’s recent Autumn Statement. Download their expert commentary for in-depth analysis and insights into the revised 2014/15 rates and allowances published by HMRC.
Company: CCH, A Wolters Kluwer Business | Published: 09 December 2013 | Business Area: Employment Tax
This issue of Private Client focuses on making appropriate preparations for selling a business in relation to tax relief, how individuals can minimise exposure to inheritance tax, plus new regulations concerning British national with overseas property.
Company: Saffery Champness | Published: 22 November 2013 | Business Area: Inheritance Tax
Special rules apply where an interest in an “expensive dwelling” situated in the UK (which could be freehold or leasehold) is owned by a company, a partnership or LLP with at least one corporate member or a collective investment scheme. This paper provides an overview of the special rules.
Company: Berg Kaprow Lewis | Published: 02 September 2013 | Business Area: Capital Gains
As the law currently stands, if a debt is secured against an asset, only the net value is exposed to UK Inheritance Tax. However, draft rules in the Finance Bill 2013 will, if enacted, compromise these principles and give rise to results that do not reflect the commercial reality of an arrangement.
Company: Buzzacott | Published: 08 July 2013 | Business Area: Inheritance Tax
This month's newsletter includes two articles which will be of interest to those in partnership; some bad news for owners of furnished holiday lets and changes to be introduced this summer which could result in higher Inheritance Tax bills. There is also a reminder for, tax credit claimants.
Company: Reeves and Co | Published: 08 July 2013 | Business Area: Inheritance Tax
Mazars' 20 page guide provides key tax facts and figures at your fingertips for 2013/14. The guide covers personal and business tax developments relevant to the 2013 budget and outlines the proposed changes from April 2014.
Company: Mazars | Published: 09 April 2013 | Business Area: Income Tax
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