Inheritance tax (IHT) anti-avoidance measures were announced at Budget 2013 without prior consultation and introduced in Finance Act 2013, affecting IHT deductions for liabilities. The background to...
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Property rentals: Is it a 'business'?
28th August 2013
What is a ‘business’? The answer should be straightforward in theory, but in practice it has been a grey area for tax purposes. Establishing the existence of a business can be important for a number...
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