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Personal tax

Expert commentary and practical guidance from ICAEW related to personal taxation, covering areas including: capital gains tax, income tax, inheritance tax, pensions, residence and domicile, savings and investments and trusts.

In this section

TAXguide 13/18: IHT on overseas property

Finance (No 2) Act 2017 introduced significant changes to the taxation of foreign domiciliaries. In TAXguide 13/18 ICAEW, STEP, the CIOT and the Law Society have published questions and draft suggested answers to highlight and consider areas of uncertainty in the statutory provisions covering the extension of inheritance tax (IHT). Read a summary here and download the full guide.

Pensions deconstructed

The introduction of Freedom and Choice in Pensions and its liberalisation of the pension savings regime represented a watershed moment in the UK savings landscape.

Principal private residence relief

TAXguide 07/19: A Guide to Principal Private Residence relief

Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.

TAXguide 07/19: A Guide to Principal Private Residence relief

Questions around the tax treatment of someone’s principal private residence (PPR) arise with some frequency and all too often the answer is not as straightforward as might first appear. This guide considers the core rules, the traps and the key items to be aware of to help clients through this area of tax law.

Capital allowances

This webinar provides illustrative examples and practical tips on how to maximise capital allowances and take advantage of the reliefs available.

Trusts and their tax treatment

Sue Moore looks at the history of trusts, dating back to the 12th century; the present, possession trusts and discretionary trusts; and where trusts and their tax treatment might end up in future.