Tax Newsletter 40 - November 2015 | KPMG | IM

Tax Newsletter 40 - November 2015

Tax Newsletter 40 - November 2015

We hope you will enjoy this issue of our Tax Newsletter. Our purpose is to try and keep you abreast of topical UK tax issues which may affect you, your business and/or your clients.

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In this issue

  • Consultation on reforms to the taxation of non-domiciles
  • Government technical note on UK inheritance tax nil rate band and downsizing
  • Principal private residence relief 90 day test record keeping
  • HMRC hold an informal consultation on the scope of ATED reliefs
  • BEPS deliverables released
  • HMRC announce grandfathering for foreign income and gains used as collateral for UK loan before 4 August 2014
  • OECD takes further steps towards ending offshore tax evasion
  • Pre-population of Self-Assessment online returns 
  • Tax and NIC treatment of termination payments 
  • Replacing Wear and Tear Allowance consultation 
  • Finance Bill: Direct Recovery of Debts 
  • Consultations on offshore tax evasion

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