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Income tax

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 17: Separation and divorce Maintenance payments Interest payments Tax reductions for married couples and civil partners 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 between the end of the tax year of permanent separation and decree absolute Transfers between spouses after decree absolute Hold-over relief 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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