November 2013

November 2013

  • Business property relief & furnished holiday lettings
  • Employer-Financed Retirement Benefits Schemes
  • The Transferable Nil Rate Band and the impact on lifetime transfers
  • I’ll have 30% more, please
  • Evidence to support ‘distinct break’ claims vital in determining residence status
  • Short-term occupation does not amount to residence for CGT purposes
  • Law commission launches fiduciary duty consultation
  • Company car advisory fuel rates
  • Higher rate tax relief on pensions
  • Income withdrawal rate for December 2013