Personal Tax Services Publications
Personal Tax Services e-Bulletins
30th April 2012
Much has been written and said since 21 March about the Budget proposal to cap income tax relief to claims of £50,000 or 25%...
30th April 2012
Property held by “non-natural persons”
The Budget announcement of a triple attack on residential properties owned in the UK through a holding company, which now or in future may...
30th April 2012
Entrepreneurs relief (from CGT)
Since 22 June 2010 an “entrepreneur” has been able to dispose of assets giving rise to “qualifying gains” of up to £10 million, paying...
30th April 2012
Simplifying cross-border succession
The European Commission announced its intention to tackle this problem within the EU on 1st March 2012. There are said to be over 12...
31st October 2011
Inheritance tax relief on gifts to charity
With effect from April 2012 there will be a new Inheritance Tax (IHT) relief to encourage gifts to charity. The proposal, introduced by the...
