Surviving spouse exemption for a non-domiciled spouse of a UK domiciled deceased.
Download our budget special for a guide to what it means for you or your business.
We are pleased to set out below some of the highlights from today's budget. This is not intended to be a detailed commentary which will follow in due course. The comments below...
There are significant changes proposed in the way dividends received are to be taxed, starting with dividends paid after 5th April 2016.
The attraction of Entrepreneur’s Relief encourages the owners of owner managed trading companies to wind them up and pay only 10% capital gains tax on liquidation distributions.