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Practical points 2019 - Personal tax

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to personal tax, including: capital gains tax; income tax; inheritance tax; offshore investments; pensions; residence and domicile; savings and investments; and trusts. These brief practical points are published each month in the faculty's magazine TAXline.

The trust registration service (TRS) is still being developed to deliver various functions allowing changes to be made to the information on the register. The iForm will be replaced which should speed up the entries required to register a trust and functions will be added to allow users to: 

From April 2019, provisions in Sch 1, Finance Act 2019 will bring more disposals of interests in UK land by non-residents into charge to UK tax. This builds on, and significantly expands, the 2015 rules that tax certain non-residents (mainly those chargeable to CGT) on sales of residential land.