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Under new HMRC plans, settlements of property made during the settlor’s lifetime would be subject to only one nil-rate band.
On 19 March, there were some rather significant announcements affecting the tax and personal finance landscape.
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.
The Finance Bill 2013 received Royal Assent on 17 July 2013, triggering a number of private client measures to come into force.