SI 2013/234
Charge will extend ‘for consistency’ to gains accruing from 6 April 2013 to UK resident non-natural persons
Wendy Walton and Gemma Davies review the private client aspects of the draft Finance Bill.
Chartered Institute of Taxation sought clarification from HMRC
SI 2013/13
The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.
Helen Lethaby reviews recent developments affecting the City.
Paul Howard answers a query on tax on the sale of a private residence
Robert Langston considers the three new taxes.
Cost 'is expected to rise towards £1bn beyond [2017/18]', the OBR says