The Tax Plus Blog covers UK business and personal tax issues and information. This blog is regularly updated by Mercer & Hole’s Tax experts including partner Lisa Spearman, Barry Hallam, Roger Bell, and Jane Stacey.
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Today’s Budget speech included a number of points for private clients. In advance of the detail, the main points are as follows: Personal Allowance to be increased to £9,025 from April 2013 for all. Age Allowance for those over 65 with modest income to be gradually withdrawn...
We are all set for Budget 2012. Click here http://t.co/rIxGQdWw for our dedicated Budget page, which features a hub of comment and analysis from our partners in the form of Twitter comments, blog updates as well as feeds across industry experts.
On 6 December it was announced that the UK is planning to change two key anti-avoidance provisions: the rules governing transfers of assets abroad and the attribution of gains made by non-resident companies. Apparently proposals will be published for consultation around the time of Budget 2012...
The Government has issued the draft Finance Bill today with a number of other documents and announcements. A key – and somewhat disappointing announcement is that the new statutory residence test will not now come in to force until 2013/14 – a year later than we had hoped. The...
There has been a lot of press coverage recently concerning this historic agreement designed to combat offshore tax evasion. This note sets out the main points of the agreement which was formally signed on 6 October and will come into force on 1 January 2013. The Basics The agreement will affect...
The twittersphere contains reports that business property relief for IHT on unquoted stocks and shares may be removed in the next budget. This area has long been recognised as a generous relief but it is not clear whether this is merely the latest rumour or if there is any substance to the story....
Accountancy Age is reporting on Twitter that Mr Gaines Cooper has lost in the Supreme Court. The judgement was not unanimous and the dissenting judge argued that the necessity for a clean break should have been clearly expressed.
We keenly awaited the return of NS&I indexed linked certificates and quickly alerted clients to their relaunch in May this year, suggesting where possible they consider the maximum investment of £15,000 per person.
It is reported that the remittance basis charge is accepted as being relievable against US tax. Since its introduction in 2008, it was unclear whether the remittance basis charge of £30,000 was creditable in the US meaning that many US taxpayers felt unable to claim the remittance basis in the UK...
Statutory Residence Test and Remittance Basis Change Consultations issued. The statutory residence test is set out in the consultation document issued on Friday 17 June