FORTHCOMING CHANGE: As originally announced at Budget 2018, the government ran a consultation between 1 April 2019 and 1 June 2019 on proposals to curtail capital gains...
FORTHCOMING CHANGE: Following the Inheritance Tax Review Call for evidence and Survey, which ran from 27 April and 8 June 2018, the Office of Tax Simplification (OTS)...
This Practice Note was originally written by Paul Seal and is now maintained by LexisNexis®. This Practice Note aims to give a general introduction to the way in which...
The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...
FORTHCOMING CHANGE on aligning the stamp duty and SDRT consideration rules: A consultation ran from 7 November 2018 to 30 January 2019 on: (i) aligning the stamp duty and...
FORTHCOMING CHANGE: As originally announced at Autumn Budget 2017 and followed up by written statement after Spring Statement 2018, plus an announcement in Budget 2018,...
This Practice Note briefly summarises the main UK taxes which may apply to non-UK resident individuals, including income tax, capital gains tax (CGT), inheritance tax...
Calculation for an individual (or trust or estate) Sale proceeds xxxxxx Less: Costs of salexxxxx Original cost of assetxxxxx Cost of improvementsxxxxx Total costs xxxxxx...