In responding to HMRC’s plans to extend CGT to non-residents in certain circumstances, the Chartered Institute of Taxation (CIOT) has voiced concern over the proposed withdrawal of the principal residence election for all taxpayers.
Rectifying a deed of variation for IHT purposes
Jeremy Glover answers a query on an outstanding loan from a subtrust within an EBT
Peter Stevens summarises the government’s proposals for charging tax on capital gains made by non-residents from disposals of UK residential property
When does interest arise in the UK or from a UK source? Maryanna Sharrock considers Perrin v HMRC.
Gary Heynes considers NISA savings for the future
Peter Vaines comments on the operation of CGT on non-residents and ATED
Scrip dividends and the 10 year charge on discretionary trusts