PRIVATE CLIENT TAXES

Andrey Krahmal reports on a US change to tax law which is favourable to venture capital and private equity investors.

The government has issued a small piece of the jigsaw, writes Dominic Lawrance (Charles Russell Speechlys).

Ruth Moore

Andrew Goldstone and Ruth Moore (Mishcon de Reya) review the latest developments in the private client arena, including: the proposed new SDLT rate; the downsizing inheritance tax residential nil rate band proposals; the common reporting standard; and reform of the wear and tear allowance.

The following are being consulted on:

The government is consulting until 24 February 2016 on proposals for abolition of class 2 NICs and introduction of a new contributory benefit test for class 4 NICs. See www.bit.ly/1m5a1Lw.

Tolley tax writers

Experts at Tolley examine highlights of the draft 2016 Finance Bill.

Lynne Rowland

There is a sense of relief that CGT and IHT were not targeted to the extent that many practitioners had predicted, writes Lynne Rowland (Kingston Smith).

Andrew Goldstone

Victoria Howarth

In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.

Santhie Goundar

MPs debated the second reading of the National Insurance Contributions (Rate Ceilings) Bill in the House of Commons on Tuesday.

Santhie Goundar

The Income Tax (Pay As You Earn) (Amendment No 3) Regulations, SI 2015/1667, which come into force on 1 October 2015, reflect the Scottish rate of income tax by revising the definitions of ‘additional rate’, ‘basic rate’ and ‘higher rate’; make provision for the new ‘S code’ to be used where an e

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