This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.
There were some surprising omissions in the Finance Bill, report Thomas Barker and Janet Parterson (Charter Tax).
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
The Income Tax (Indexation) Order, SI 2016/1175, increases the amount of the blind person’s allowance and the minimum and maximum amounts of married couple’s allowance for the tax year 2017/18.
The Donations to Charity (Gift Aid Declarations) Regulations, SI 2016/1195, implement the new rules allowing intermediaries, such as digital giving platforms, a greater role in administering gift aid donations on behalf of individual donors, under the legislation introduced in Finance Act 2015 an
The Jersey government has published the findings of a review its high-value resident (HVR) regime, which was introduced in its current form in July 2011. The review recommends improvements, including: