IHT on enveloped UK residential property and relevant loans: updated to show detailed guidance now available in the IHT manual at IHTM04311;
IHT deemed domicile rule changes from April 2017: updated to show detailed guidance now available in the IHT manual at IHTM13060;
Employer Bulletin issue 70: latest issue (February 2018) of the bi-monthly bulletin;
Reasonable care and penalties for inaccuracies: explains what HMRC will regard as taking ‘reasonable care’ over the submission of accurate returns and other documents, when considering whether to charge penalties, particularly where defeated tax avoidance arrangements are involved;
Business investment relief changes from 6 April 2017: updated to confirm that extraction of value events occurring after 6 April 2017 will continue to be treated under the old rules where the relevant investments were made before 6 April 2017; and
Notice 102: General guarantee accounts: updates the April 2016 version with amended economic operator registration and identification (EORI) contact information.
IHT on enveloped UK residential property and relevant loans: updated to show detailed guidance now available in the IHT manual at IHTM04311;
IHT deemed domicile rule changes from April 2017: updated to show detailed guidance now available in the IHT manual at IHTM13060;
Employer Bulletin issue 70: latest issue (February 2018) of the bi-monthly bulletin;
Reasonable care and penalties for inaccuracies: explains what HMRC will regard as taking ‘reasonable care’ over the submission of accurate returns and other documents, when considering whether to charge penalties, particularly where defeated tax avoidance arrangements are involved;
Business investment relief changes from 6 April 2017: updated to confirm that extraction of value events occurring after 6 April 2017 will continue to be treated under the old rules where the relevant investments were made before 6 April 2017; and
Notice 102: General guarantee accounts: updates the April 2016 version with amended economic operator registration and identification (EORI) contact information.
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