TECHNICAL MATTERS – JULY 2016

SUMMARY

    • No emergency budget
    • Increase in the number of estates subject to IHT
    • Automatic enrolment: how and when to use postponement
    • Guidance issued on changes to tax relief for residential landlords
    • Valuing pension benefits for IP14 and/or IP16
    • A variation of trust case recognises the rights of same-sex partners
    • Is HMRC attacking in specie pension contributions?
    • Personal portfolio bond consultation

 

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