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
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
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
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
If you are considering investing in the UK this comprehensive guide provides you with information on some of the tax areas you need to consider. Areas covered include: corporation tax; VAT; inheritance tax; payroll taxes and countries with double taxation agreements with the UK.
Company: Haines Watts | Published: 08 November 2012 | Business Area: Corporation Tax
PKF’s tax facts for 2012/13 summarises the key tax rates and allowances for the year. Beyond the changes shown in tax facts, 2012/13 will bring many legislative changes that may affect you: some will bring additional costs, while others may bring new opportunities.
Company: PKF | Published: 01 October 2012 | Business Area: NI and Social Security
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