Estates—income tax and CGT

Estates—income tax and CGT guidance:

A French born intestate deceased was domiciled and paid tax in the UK. The majority of their assets (all but £700) are held in France. Would income and CGT on the estate...

Q&As

An estate was left on discretionary trust. Is PPR available where the personal representatives dispose of a property in which an individual lived at the date of death and...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on At what stage and to whom can a Deed of Appropriation take place when selling...

Q&As

Can trustees of a discretionary trust appropriate a trust property to the trust beneficiaries to enable them to use their own capital gains tax annual allowances when the...

Q&As

The following Private Client practice note provides comprehensive and up to date legal information on Capital gains tax issues on death

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on CGT—PPR relief for trusts and estates

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Estate Registration Service

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Estate tax returns and informal procedures

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Finalising the deceased's tax affairs with HMRC...

Practice notes

The following Wills & Probate Q&A provides comprehensive and up to date legal information on How is a contingent pecuniary legacy, which does not carry the intermediate...

Q&As

How is an interest in jointly-owned real property valued for capital gains tax purposes when given away for no consideration? Is a discount to deemed market value applied...

Q&As

In the case of a specific legacy of shares, are gains and losses arising on the sale of the shares by the personal representatives during the administration period and at...

Q&As

The following Private Client practice note provides comprehensive and up to date legal information on Income tax and capital gains tax during administration...

Practice notes

The following Private Client Q&A provides comprehensive and up to date legal information on Now that form R27 is no longer required, how do we advise HMRC of the...

Q&As

The following Private Client practice note provides comprehensive and up to date legal information on Tax treatment of capital received by beneficiaries under a Will...

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Tax treatment of income received by beneficiaries under a Will...

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Taxation of trusts and estates—property income

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Taxation of trusts and estates—trading income

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on The deceased's tax position

Practice notes

The sale value of shares has increased since death taking the value of the estate just slightly over the probate value. Are we allowed to deduct the administration...

Q&As

The following Private Client Q&A provides comprehensive and up to date legal information on What is the income tax treatment of a residuary beneficiary under a Will?...

Q&As
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