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Foreign inheritance

Half-term report on two offshore initiatives

First instalment of anti-evasion deal expected to raise billions

Failure to disclose could lead to 150% penalty

Anti-evasion agreement comes into force in new year

"Historic" anti-evasion deal set to take effect as scheduled

Revised agreement sees rise in payment limits

Intermediaries' notification deadline extended

More taxpayers expected to be scrutinised in shorter time

Taxation editor Mike Truman is joined by Gary Ashford of RSM Tenon and HMRC's Jim Ferguson to talks about the new tax treaty

FIONA FERNIE explains the workings of the new UK-Swiss agreement on taxation

Or blessing in disguise? SIMON AIREY considers the UK-Swiss tax treaty

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Annual tax credit renewal notices on their way to claimants Deadline dates for June 2024 May webinar for agents

Deadline dates for June 2024

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible

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