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The Office of Tax Simplification (OTS) has published the first stage of its review of the Inheritance Tax system, which focuses on administrative issues, rather than the principles of the tax and its reliefs.  The OTS acknowledges that the review has attracted an unprecedented level...

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Since April 2015, UK residential property disposals by non-resident persons (including trusts) have been taxable, with the gains needing to report online even if there is no tax to pay or there is a loss, and with the payment of any tax due to HMRC...

Further to the Chancellor’s request for the Office of Tax Simplification (OTS) to review Inheritance Tax, the OTS has published a short scoping document advising that it will publish a report in the autumn of 2018 that is to consider how key aspects of the current...