Trusts
The January 2020 edition of HMRC’s Trusts and Estates Newsletter includes articles on: a micro service for reporting property disposals and paying capital gains tax from April 2020; a micro version of the trust registration service; registering complex estates; and National Savings & Investments joining the direct payment scheme.
Non-co-operative jurisdictions
The EU Economic and Financial Affairs Council (ECOFIN) has removed the following countries from annex II of the list of non-co-operative jurisdictions: Antigua and Barbuda Armenia Bahamas Barbados Belize Bermuda British Virgin Islands Cabo Verde Cook Islands Curaçao Marshall Islands Montenegro Nauru Niue Saint Kitts and Nevis and Vietnam. Four countries have been added to the list: Cayman Islands Palau Panama and Seychelles.
Non-resident landlords
HMRC has laid regulations providing an alternative rule to the corporate interest restriction which...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.