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Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent UK taxes for Private Client content

Practice notes
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
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Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Practice notes
SDLT—residential property vs non-residential propertyThe amount of stamp duty land tax (SDLT) charged in relation to a chargeable transaction is a...
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30th Aug
Practice notes
Exemptions from the principal charge to SDRTExecutive summaryAn agreement to transfer chargeable securities for consideration (or, in certain...
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25th Aug
Practice notes
Exemptions from stamp dutyIf an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK...
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25th Aug
Practice notes
CGT—basic principles for trustsGeneral principlesFor capital gains tax (CGT) purposes, trustees are treated as a single chargeable person in their own...
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Produced in partnership with Paul Davies of Clarke Willmott 25th Aug
Practice notes
Rates of SDLTThis Practice Note considers the various rates of stamp duty land tax (SDLT), including rates of SDLT applicable on transactions...
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19th Aug
Practice notes
Calculating the IHT charge on deathThis Practice Note outlines how to calculate the amount of inheritance tax (IHT) that arises on an individual’s...
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19th Aug
Practice notes
IHT—valuation principles and particular types of propertyThe need to value the estateWhen an individual dies they are considered to have made a...
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Produced in partnership with Ailsa Moorhouse of Penningtons Manches Cooper 19th Aug
Q&As
What authority is there regarding HMRC's right to challenge figures submitted to them in a trust tax return?HMRC’s powers of enquiry and information...
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19th Aug
Q&As
Can the unused nil rate band be claimed for IHT purposes on a property left to the surviving spouse by way of a life interest as the spouse is...
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Produced in partnership with Robert Smeath of New Quadrant Partners Ltd 18th Aug
Practice notes
SDLT—administration and complianceThis Practice Note summarises the stamp duty land tax (SDLT) compliance regime and gives an overview of the...
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18th Aug
Q&As
In order to qualify for property rental business relief from ATED, must the company’s sole purpose be a property rental business or may the company...
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16th Aug
Q&As
If a property is purchased by an SPV that will hold the property on bare trust for a company (non-charity) and a charity, can charities relief from...
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16th Aug
Q&As
How does SDLT apply to a transfer of residential property to a spouse (or ex-spouse) for no consideration pursuant to a Court Order on divorce where...
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16th Aug

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