The Disclosure of Tax Avoidance Schemes (DOTAS) legislation, targets taxpayers who implement listed tax avoidance schemes as well as the promoters of tax avoidance schemes.... Continue reading
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Most gifts made during a person's life are not subject to tax at the time of the gift. These lifetime transfers are known as 'potentially... Continue reading
Most gifts made during a person's lifetime are not subject to tax at the time of the gift. The lifetime transfers are known as 'potentially... Continue reading
A trust is an obligation that binds a trustee, an individual or a company, to deal with the assets such as land, money and shares... Continue reading
Many taxpayers are aware that there is an annual Inheritance Tax exemption of £3,000 for gifts and this can be carried forward to the following... Continue reading
The surprising answer to this question is usually no. This is because inheritance tax (IHT) is usually levied on a person’s estate when they die... Continue reading
Most gifts made during a person’s life are not subject to tax at the time of the gift. These lifetime transfers are known as 'potentially... Continue reading
We have published articles before discussing the importance of making a will and ensuring that your assets are divided amongst your beneficiaries in the way... Continue reading
The recent death of the comedian, Sir Ken Dodd, aged 90, would not usually be the topic of one of our weekly articles. However, the... Continue reading
The Office of Tax Simplification (OTS) provides advice to the Chancellor on simplifying the UK tax system. In a letter dated 19 January 2018 the... Continue reading
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