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Income tax

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 16: Separation and divorce Maintenance payments Interest payments Transferable tax allowance for married couples and civil partners Jointly held property The settlement rules for income tax The transfer of assets abroad rules The high income child benefit charge Capital gains tax Disposals between spouses before the end of the tax year of permanent separation Transfers for couples who are not going through a formal divorce The receipt of lump sums under court orders Business asset disposal relief Inheritance tax Reliefs and exemptions from inheritance tax: some pitfalls The transferable nil rate band Election to be treated as domiciled in the UK Stamp duty land tax, land and buildings transaction tax, land transaction tax and stamp duty Additional Rate of SDLT Pre-owned assets tax ...

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