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Advice for attorneys and court-appointed deputies about giving gifts on behalf of another person.
Tax and reporting rules for employers providing gifts to employees
Inheritance Tax (IHT) is paid when a person's estate is worth more than £325,000 when they die - exemptions, passing on property. Sometimes known as death duties.
Inheritance Tax is a tax on the estate (the property, money and…
You can pass a home to your husband, wife or civil partner when you die.…
Inheritance Tax may have to be paid after your death on some gifts you’ve…
If your permanent home (‘domicile’) is abroad, Inheritance Tax is only…
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.
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 account for VAT schemes on business gifts, samples and promotional schemes.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Acting as an attorney - duties, including finding an enduring power of attorney, registering an EPA, starting to act, making gifts and stopping being an attorney
This series brings together all documents relating to Gifts given
DFID special advisers gifts, hospitality and meetings returns.
Legal guidance for professional deputies and attorneys on the rules about giving gifts on behalf of the person they act for.
A scheme for the gifting of cultural objects in exchange for tax reductions
Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.
Find out how to work out and report the value of the estate to HMRC.
Find out how gifts are treated for Capital Gains Tax.
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