Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including consultations on VCTs, social investment tax relief and income tax allowance restrictions for non-residents; changes to the tax treatment of commercial loans taken out by non-doms; ATED; and guidance on dual employment contracts
The Finance Act 2013, Schedules 17 and 18 (Tax Relief for Video Games Development) (Appointed Day) Order, SI 2014/1962, appoints 1 April 2014 as the date upon which the amendments made by FA 2013 Sch 17 and 18 come into force.
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2014/1843, which come into force on 18 August 2014, amend the Registered Pension Schemes (Provision of Information) Regulations, SI 2006/567, as a consequence of the introduction of individual protection 2014 (I
Jackie Wheaton answers a query on the inheritance tax implications of a dividend waiver
Andrew Goldstone and Victoria Howarth provide an update, including: the increased transparency of ownership of UK companies; new HMRC guidance on the taxation of damages; a recent decision on reasonable excuse for late returns; and why professionals acting as charity trustees need to be aware of potential conflicts of interest
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes
IHT unpaid by trustee
Relocation package
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
Was a loan stock instrument a relevant discount security?