We hope you will enjoy this issue of our Tax Review. Our purpose is to try and keep you abreast of topical UK tax issues which may affect you or your business.
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In this issue
- UK/Swiss Bilateral Agreement now signed
- Application of inheritance tax to Employee Benefit Trusts
- Credit for £30,000 remittance basis charge for US taxpayers
- HMRC change their guidance on the inheritance tax treatment of gifts out of income
- HMRC Commissioners v George Anson
- Court of Appeal win for HMRC regarding Isle of Man planning schemes
- HMRC brief on their policy on VAT relating to salary sacrifice following Astra Zeneca
- HMRC back track on “treaty shopping” consultation
- UK resident non-domiciled individuals and Inheritance Tax Treaties
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