Tax cap not taking account of tax paid in other EU jurisdiction
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.
Press reports suggest that prime minister David Cameron has revived the Conservative pledge to raise the inheritance tax threshold to £1m. Mark Pearce, partner at law firm Thomas Eggar, comments: ‘Reform is needed to the current inheritance tax system.
Lifestyle not substantiated by income
CGT on sale of wasting asset by executors
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
PAYE and pilots
UK source interest