Ten years ago, a settlor set up a discretionary trust and an inter vivos settlement. It has now come to light that capital gains tax retirement relief and holdover claims were not made at that time.
The disclosure of tax avoidance schemes (DOTAS) form AAG1 now includes a tick box for ‘Regulation 17A Pensions’. In what circumstances will this be relevant?
A limited company has had increasing levels of profit over the past four-years. HMRC are claiming interest on the basis that corporation tax instalment payments should have been made previously
A company carries out work, without charge, for a limited liability partnership, its partners being the company directors. What are the tax implications if one of the directors transfers all of his...