Overseas tax planning

Providing comprehensive resources to help you stay current in Overseas tax planning. Count on Tolley for latest news and analysis, access to relevant cases, legislation and expert commentary.

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Popular Articles

Using the spouse exemption

Arguably, the most important exemption from IHT is the married couple / civil partner exemption.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’). The exemption applies to inter-spouse

23 Mar 2022 10:52 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Notices of coding

Notices of coding are the means by which HMRC notifies both the employee and the employer of the tax code to be applied to the employee’s earnings. There are several types of coding notice, as detailed below. Only one of these types of notice, form P2, is sent to the employee, the others are sent to

30 Mar 2022 08:51 | Produced by Tolley in association with Vince Ashall Read more Read more

Class 1 v Class 1A

Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is

22 Mar 2022 12:26 | Produced by Tolley in association with Vince Ashall Read more Read more