Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings
The new tax policy on property will create unbelievable complexity, warns Peter Vaines
The government is believed to be ‘actively investigating’ charging capital gains tax (CGT) on the sale of property in the UK held by overseas investors, with the new charge potentially being introduced as early as December when chancellor George Osborne delivers his Autumn Statement.
Disposal of employee shares and adviser negligence
IHT: different treatment of residents and non-residents
From April 2014, HMRC may collect outstanding class 2 NICs by adjusting the tax codes of individuals in PAYE employment or who are paid a taxable UK-based private pension.
Director’s personal liability for company’s unpaid NIC
Payment to settle court proceedings: whether deductible from consideration for shares
Wendy Walton and Miranda Chamberlain review recent developments in the private client arena, which include alternate dispute resolution, an update on ATED, HMRC’s let property campaign, and the FTT decision on discovery assessment in the Michael Freeman case
Pension from International Bank: whether exempt under UK/USA double tax convention