HMRC Trusts and Estates Newsletter: March 2024

Published on: 27 March 2024

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Specialist Tax Regulatory Materials

Article summary

HMRC has published its Trusts and Estates Newsletter for March 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Owner-Managed Businesses

Allowable expenses for property businesses

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Tax Returns

Trusts and Inheritance Tax

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more

Value Added Tax

VAT registration ― change of VAT registration details

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14 Jul 2020 13:57 | Produced by Tolley Read more

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