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Obscure aspects of a complex UK tax code

05 April 2017 / Julie Cameron
Issue: 4594 / Categories: Comment & Analysis

It’s a mystery


  • Ensure a taxpayer’s gift aid donations to charity are covered by their taxable income.
  • Bear in mind the possibility of a pre-owned assets charge on gifts for which the donor retains use.
  • One-off pension contributions may be caught by the annual allowance.
  • Property – restrictions on only or main residence relief.

The UK tax code as we all know is long and complex and like Pinocchio’s nose there seems to be no restriction to its growth potential. Over the years some of it seems to have passed the public by. Perhaps it is too abstruse or impractical. Or perhaps it relies on an expert knowledge of tax that is beyond the man on the proverbial Clapham omnibus. We will take a journey with Trevor a trusted tax...

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