Laura Charkin

Nov 7, 2024 | taxjournal.com | Julian Feiner |Mike Lane |Laura Charkin |Sophie Dworetzsky

The NFU’s president Tom Bradshaw has demanded that the new IHT APR rules be withdrawn and put to consultation with the agricultural industry and Defra experts rejecting Treasury claims that 72% of farms will not be paying IHT under the new regime.

Nov 6, 2024 | taxjournal.com | Julian Feiner |Mike Lane |Laura Charkin |Sophie Dworetzsky

Home >Articles > CGT anti-forestalling measures CGT anti-forestalling measures 6 November 2024 As announced in the Budget, the following headline rates of CGT are changing: an immediate increase to CGT rates: from 10% to 18% for basic rate taxpayers and from 20% to 24% for higher rate taxpayers; business asset disposal relief will change (from 6 April 2025) from 10% to 14%; and from 14% to 18% from 6 April 2026; and carried interest CGT rates will increase from 28% to 32% from 6 April 2025...

Nov 6, 2024 | taxjournal.com | Sarah Ling |Julian Feiner |Mike Lane |Laura Charkin

In Procurement International Ltd v HMRC [2024] UKFTT 949 (TC) (24 October) the FTT decided that the appellant was entitled to zero rate supplies of goods that had been exported because it found that the appellant was the exporter. The appellant supplied goods to reward programme operators (RPOs) who made onward supplies of the goods to employers.

Nov 6, 2024 | taxjournal.com | Julian Feiner |Mike Lane |Laura Charkin |Sophie Dworetzsky

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Nov 1, 2024 | taxjournal.com | Sophie Dworetzsky |Julian Feiner |Mike Lane |Laura Charkin

In the first Budget given by a Labour government in 14 years the end of the remittance basis which has existed in the UK tax system since the introduction of income tax by Pitt in 1799 was definitively confirmed. A key question is whether the proposed new foreign income and gains (FIG) regime will be as internationally competitive as the remittance basis despite its flaws has been. And if in turn whether FIG will help drive growth the stated focus of this Budget.