Specialist Tax Regulatory Materials
HMRC reveals top 5 calls to helpline as it encourages taxpayers to use online guidance.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable
Winding up a trust 鈥� legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes
Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of 鈥榪ualifying charitable donations鈥�
Autumn Budget 2024