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  • Fifteen per cent higher stamp duty rate for companies buying residential properties now kicks in at £500,000 weblink

    Briefings | 2 April 2014

    The chancellor’s 2014 Budget, announced on 19 March 2014, set out a number of changes and extensions to the post-2012 stamp duty land tax regime.

  • The Budget 2014 — new taxation developments weblink

    Briefings | 26 March 2014

    On 19 March, there were some rather significant announcements affecting the tax and personal finance landscape.

  • New tax rules for LLP members weblink

    Briefings | 30 January 2014

    The government has issued draft anti-avoidance legislation that overrides the current presumption that a member of an LLP is self-employed for tax purposes and is not an employee.

  • Autumn Statement 2013 weblink

    Briefings | 9 December 2013

    Chancellor George Osborne delivered his Autumn Statement on 5 December 2013. While some of the policies had already been widely predicted, there were some surprises in the package announced.

  • Autumn statement preview: Osborne’s plan to tax foreign property owners weblink

    Briefings | 6 November 2013

    It is reported that George Osborne is considering imposing capital gains tax on foreign property owners in an attempt to curb soaring house prices in and around the capital.

  • Finance Bill 2013 now in force weblink

    Briefings | 8 August 2013

    The Finance Bill 2013 received Royal Assent on 17 July 2013, triggering a number of private client measures to come into force.

  • Inheritance tax update weblink

    Briefings | 25 February 2013

    The Treasury has announced that the Nil Rate Band of £325,000 — the current amount of an estate that can be inherited tax free — is to remain the same until 2019 and will not increase in line with inflation.

  • Draft Finance Bill 2013: Implications for high-value UK residential property weblink

    Briefings | 5 February 2013

    The publication last month of the draft clauses to be included in the Finance Bill 2013 due to come into force this April confirmed the measures proposed for the taxation of high value residential property in the 2012 Budget.

  • Gifts out of surplus income weblink

    Briefings | 31 January 2013

    Most people will know that they are entitled to give £3,000 in any one year (or £6,000 if they have not made a gift in the previous year) without there being any inheritance tax implications.