July 2012

July 2012

  • Statutory residence test
  • HMRC updates share valuation manual
  • Inadequate saving for retirement
  • Liability for tax on a failed EBT scheme
  • What now for those approaching retirement?
  • A loss on the sale of land and Inheritance Tax (IHT)
  • Inheritance Tax (IHT) simplification and trusts
  • Small pension pots
  • Adviser charging and retirement benefits
  • Tax return amnesty
  • Income withdrawal rate for August 2012