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Disclosure HMRC HMRC Investigations Capital Gains Tax Income tax Eaves and Co Inheritance Tax Contractual Disclosure FacilityWe have written previously on this blog about various HMRC offshore disclosure facilities designed to encourage taxpayers to come forward and declare any unreported foreign income or gains. HMRC continue to acquire new powers in …
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Disclosure HMRC HMRC Investigations Capital Gains Tax Income tax Eaves and Co Inheritance TaxHMRC have announced the Worldwide Disclosure Facility (WDF) the latest in a long line of disclosure facilities designed to encourage taxpayers to come forward to disclose previously unreported offshore tax liabilities. Unlike its predecessors, the …
Two of the most generous IHT reliefs are Agricultural Property Relief (APR) and Business Property Relief (BPR). With them each providing up to 100% relief it is perhaps unsurprising that the borders of each tend to …
Increase in the Lifetime Inheritance Tax Exempt Amount to Non UK Domiciled Spouses The lifetime Inheritance Tax exempt amount for transfers between UK-domiciled individuals and their non UK domiciled spouse or civil partner is to …
CRC v Lockyer and Robertson (as the personal representatives of N Pawson, deceased) – Business Property Relief HMRC have successfully appealed the landmark Business Property Relief case of N Pawson deceased which, if it is …