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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

CGT Private residence relief

FAQ on whether a client can benefit from Private Residence Relief and Lettings Relief, even though the property, which was once their only or main residence, has been let out for several years.

Changes in private residence reliefs

Draft legislation from the Budget has continued to evolve and a particularly relevant section for the agricultural sector has now been published, in the form of changes to prevent landlords from exploiting main residence relief allowances.

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

CGT Private residence relief

FAQ on whether a client can benefit from Private Residence Relief and Lettings Relief, even though the property, which was once their only or main residence, has been let out for several years.

Changes in private residence reliefs

Draft legislation from the Budget has continued to evolve and a particularly relevant section for the agricultural sector has now been published, in the form of changes to prevent landlords from exploiting main residence relief allowances.

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.