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This subtopic draws together content on the fiscal events throughout the tax year 2017–18 starting with the release of draft provisions for Finance Bill 2018 on Wednesday 13 September 2017, through the Autumn Budget in 2017 to the passage through parliament of the Finance Act 2018, and the Spring Statement on 13 March 2018. For more information on the annual Budget and Finance Bill process, see Practice Note: The Budget and Finance Bill process.
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If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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