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Advice for attorneys and court-appointed deputies about giving gifts on behalf of another person.
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
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
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.
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.
Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.
Find out how gifts are treated for Capital Gains Tax.
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
Tax and reporting rules for employers providing gifts to employees
How to legally raise money for your charity through legacies and wills.
Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
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