Estate administration

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

Tolley provide the best possible tax guidance in estate administration in order that you can provide the latest thinking.

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Popular Articles

Utilising the capital gains tax annual exemption

Taxpayers may wish to consider basic tax planning arrangements in use the capital gains tax annual exemption. This type of tax planning is often reviewed at the end of the tax year.This guidance note first looks at the annual exemption in detail and then various tax planning strategies that might be

27 Oct 2021 19:10 | Produced by Tolley Read more Read more

Investors’ relief

Investors’ relief is a capital gains tax (CGT) relief on the disposal of qualifying shares in an unlisted company. A taxpayer making a disposal that qualifies for investors’ relief will pay tax at a rate of 10%.Although it is a separate relief, the rules for investors’ relief were intended as an

22 Dec 2021 21:32 | Produced by Tolley Read more Read more

Special rate pool and long life assets

Special rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool consists of expenditure incurred

25 Oct 2021 07:02 | Produced by Tolley Read more Read more