Adobe PDF Format
In this autumn issue we start with a round up of the appropriate legal forms available when setting up a new business and provide an update on residency, where we dispel the myth that 'going abroad for tax purposes' is simply a matter of counting days.
Investment housekeeping is always prudent against the current economic backdrop and we ask whether you are being tax efficient with your current investment portfolio.
Principal private residence relief has become a topical area over the past few months and this issue outlines the rules related to relief on second homes.
HMRC has recently begun a 'new disclosure opportunity' for taxpayers with undisclosed offshore bank accounts. The NDO article explains the details of this opportunity and provides contact details for PwC's NDO helpline.
Finally, we end with your usual 'Wrapped-up' questions, which this time focus on the recent change to furnished holiday letting relief and inheritance tax rules relating to overseas agricultural land.