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The private client briefing for March 2013

Speed read

HMRC has set up a new disclosure facility for taxpayers with accounts in the Isle of Man, with favourable settlement terms. Clients should be reviewing their affairs with a view to minimising tax liabilities before 5 April 2013. The First-Tier Tribunal noted that the life assurance policy gains legislation can produce ‘outrageously unfair’ results for taxpayers who make ill-advised withdrawals. HMRC has introduced a ‘pre-return banding check’ for annual residential property tax purposes. HMRC has announced a ‘property sales’ campaign targeting individuals who have sold a residential property in the UK or abroad.

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