Agent Update: issue 88

Published on: 16 September 2021

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has published Agent Update issue 88 (September 2021) providing a round-up of recent developments for tax agents and advisers.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Trusts and Inheritance Tax

Gifts out of surplus income

Gifts out of surplus incomeA valuable exemption from inheritance tax (IHT) applies to gifts out of surplus income. This exemption applies only to lifetime gifts and is therefore a key part of lifetime planning. The exemption applies to both outright gifts and gifts into trust. Gifts which meet the

14 Jul 2020 11:48 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more

Value Added Tax

Supplies of goods and services connected with education

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Employment Tax

Parking provision and expenses

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14 Jul 2020 11:09 | Produced by Tolley Read more

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