Estates — income tax and capital gains tax

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This is the latest tax guidance provided on estates — income tax and capital gains tax tax so that you can understand everything you need to know.

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Popular Articles

Exemption ― supplies of stamps and philatelic items

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s

28 Oct 2021 11:21 | Produced by Tolley Read more Read more

Losses on shares set against income

Usually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note for further details.This rule can be

04 Jan 2022 11:11 | Produced by Tolley Read more Read more

Employer Financed Retirement Benefit Schemes (EFRBS)

IntroductionA pension scheme that is not a registered scheme is known as an EFRBS. Since April 6 2006, the distinction between what were approved and unapproved pension schemes has been replaced with a distinction between registered and unregistered schemes.The position as it applies with effect

22 Dec 2021 14:33 | Produced by Tolley in association with John Hayward Read more Read more