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HMRC has issued a third consultation document entitled ‘Inheritance tax: a fairer way of calculating trust charges’ on the inheritance tax regime for trusts.
By now, any ‘financial institution’ would need to have had its head in the sand in order not to be aware of the impact of FATCA and its need to comply with this new regime.
HMRC’s consultation on implementing a capital gains tax charge on non-residents disposing of UK residential property
The Chancellor announced in the 2013 Autumn Statement that capital gains tax on the disposal of UK residential property would be extended to non-UK residents.