The CIOT, STEP, ICAEW and the Law Society have updated their questions and answers in relation to mixed fund cleansing, following comments received from HMRC on the original version.
The CIOT, STEP, ICAEW and the Law Society have updated their questions and answers in relation to mixed fund cleansing, following comments received from HMRC on the original version.
These Q&As are intended to highlight areas of uncertainty in the deemed domicile legislation introduced with effect from 6 April 2017. Drafts have been prepared for the provisions on trust protections, mixed fund cleansing, rebasing and the extension of IHT to overseas property representing UK residential property interests. These draft Q&As have not yet been agreed and should not be taken as representing HMRC’s views.
The CIOT, STEP, ICAEW and the Law Society have updated their questions and answers in relation to mixed fund cleansing, following comments received from HMRC on the original version.
The CIOT, STEP, ICAEW and the Law Society have updated their questions and answers in relation to mixed fund cleansing, following comments received from HMRC on the original version.
These Q&As are intended to highlight areas of uncertainty in the deemed domicile legislation introduced with effect from 6 April 2017. Drafts have been prepared for the provisions on trust protections, mixed fund cleansing, rebasing and the extension of IHT to overseas property representing UK residential property interests. These draft Q&As have not yet been agreed and should not be taken as representing HMRC’s views.
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