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April’s Technical Briefing

Inheritance Tax – Making gifts out of normal expenditure

If gifts are made out of surplus net income and they meet the HMRC’s strict criteria, they will qualify as being exempt. But this is only confirmed once HMRC have agreed this through their reporting procedures (if applicable) or after the death of the settlor.

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Chargeable Event Gains: Who pays the tax?

Who pays the tax on a chargeable event gain is one of those questions that crops up time and time again.  This article explains the rules that apply.

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The Impact of State Pension Changes

The Government’s proposed changes represent the most radical alteration to state pensions in a generation.  This article details the changes.

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