Finance Bill 2013 now in force: inheritance tax; taxation of trusts for vulnerable beneficiaries; new statutory residence test; general anti-abuse rule - .PDF file.
By Ian Bradshaw
The widely debated Finance Bill 2013, now the Finance Act 2013, received Royal Assent on 17 July 2013, which triggered the implementation of a number of legal changes affecting private clients, although some measures take effect from an earlier date. The main changes concerning private clients and their advisers are discussed in this briefing…
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