David Wilson highlights this month’s key issues for advisers.
Natalie Coope and Natasha Kaye review the draft property business reliefs in respect of the new taxes on high-value residential property.
Sarah Cormack considers the draft legislation on the new CGT regime for high-value dwellings.
Annette Morley on the disposal of agricultural property gifts.
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.