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Find out who is entitled to a share of someone’s property, possessions and money if they die without making a will
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets
Business Relief reduces the value of a business or its assets when working…
You can get 100% Business Relief on: a business or interest in a business…
Someone can give away business property or assets while they’re still…
A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Allocating £350 million of dormant assets funding equally across the four English purposes.
Investors and businesses may be legally required to tell the government about certain sensitive acquisitions under the National Security and Investment Act.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
This section provides best practice guidance on ways to encourage and provide access to local authority land, buildings and other assets for digital deployment.
Check if you're a joint tenant or tenants in common. Change from joint tenants to tenants in common, or tenants in common to joint tenants
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Find out how to value company benefits for your employees.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business and you're deducting business relief.
Tax and reporting rules for assets bought, sold or given
Don’t include personal or financial information like your National Insurance number or credit card details.
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