HMRC continues to adapt to Covid-19, announcing a willingness to accept unsigned IHT returns and a temporary exemption from income tax and NICs for the costs of home office equipment reimbursed to employees by employers. In Fiander, the First-tier Tribunal held that an annex was not a separate dwelling for SDLT multiple dwellings relief. The Upper Tribunal’s decision in Sippchoice will have far reaching consequences for SIPP providers and members of SIPPs. Mackay illustrates the importance for prospective new trustees of seeking independent advice and being properly briefed as to their potential liabilities. The GAAR panel rules that use of an EBT as deathbed IHT planning constitutes abuse. In Challen, theHigh Court decides that the forfeiture rule does not apply to an offender whose murder conviction was quashed.
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HMRC continues to adapt to Covid-19, announcing a willingness to accept unsigned IHT returns and a temporary exemption from income tax and NICs for the costs of home office equipment reimbursed to employees by employers. In Fiander, the First-tier Tribunal held that an annex was not a separate dwelling for SDLT multiple dwellings relief. The Upper Tribunal’s decision in Sippchoice will have far reaching consequences for SIPP providers and members of SIPPs. Mackay illustrates the importance for prospective new trustees of seeking independent advice and being properly briefed as to their potential liabilities. The GAAR panel rules that use of an EBT as deathbed IHT planning constitutes abuse. In Challen, theHigh Court decides that the forfeiture rule does not apply to an offender whose murder conviction was quashed.
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