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Transfer of assets to beneficiaries 鈥� legal, administration and tax issues
Transfer of assets to beneficiaries 鈥� legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance
Reverse charge 鈥� buying in services from outside the UK
Reverse charge 鈥� buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services 鈥� overview guidance note. For
Subsistence expenses
Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel
