Weekly roundup of HMRC post-Brexit import, export and customs guidance: 28 March 2022

Published on: 28 March 2022

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Weekly roundup of HMRC post-Brexit import, export and customs guidance: 28 March 2022.

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

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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

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Trusts and Inheritance Tax

Payments to trust beneficiaries

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Subsistence expenses

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14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more

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