In this month’s review, HMRC provides helpful clarification on the trust registration service; the Dormant Assets Bill, introduced in the Lords will potentially bring into scope a much wider range of assets; the OTS has published its second report on capital gains tax looking at practical, administrative and technical issues; a recent SDLT case arguing that mixed use rates should apply fails to convince the FTT that access to a communal garden brings a purchase within those lower rates; and the OECD reviews inheritance taxes and suggests changes to increase fairness and potentially increase revenue.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In this month’s review, HMRC provides helpful clarification on the trust registration service; the Dormant Assets Bill, introduced in the Lords will potentially bring into scope a much wider range of assets; the OTS has published its second report on capital gains tax looking at practical, administrative and technical issues; a recent SDLT case arguing that mixed use rates should apply fails to convince the FTT that access to a communal garden brings a purchase within those lower rates; and the OECD reviews inheritance taxes and suggests changes to increase fairness and potentially increase revenue.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
f1dc7b1a-ffa1-4bc7-b492-3f4b8c14ee62.jpg?sfvrsn=b8086da2_1)
90a1d87b-c1b5-43c3-a720-cd324830adee.tmb-editorspic.jpg?sfvrsn=1b2d0a7e_1)
