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Meeting points
Key points
- The capital gains tax nil gain nil loss transfer will be extended to up to three years after spouses or civil partners cease to live together.
- It is important to have a detailed plan and full understanding of each step in a corporate reconstruction.
- HMRC is increasingly issuing enquiry letters and nudge letters because this provides the best return on (resource) investment.
- Increase in research and development tax relief claims enquiries in particular those for less than £50 000.
The register of overseas entities has retrospective application.
Private client and inheritance tax
Kevin Offer ran through the divorce changes related to capital gains tax on property. The draft legislation was introduced in July 2022 and will relate to inter-spousal transfers made on or after 6 April 2023. One of the proposed changes is that the nil gain nil loss...
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