A list of most relevant HMRC links that includes:How to fill in your tax return, residence, remittance basis etc. notes,Capital gains summary notes, UK property notes, Additional information notes, and many more
[16/09/2013] Discounted gift schemes can exist where a gift or gifts are made by an individual whose estate is likely to face an IHT charge and where the gift or gifts are structured to ensure that the value of the gift is less than the value of the assets being removed from the individual’s estate. The most common schemes are insurance product based.
The Expenses and Benefits from Employment Toolkit and the National Insurance Contributions and Statutory Payments Toolkit have been updated and can be used for 2011/12 tax returns. Access the HMRC toolkits via the link on this page.
The House of Lords has approached the Treasury to request new legislation to protect siblings living together for many years in light of the European Courts of Justice decision in the case of Burden & Anr v UK.