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Advice for attorneys and court-appointed deputies about giving gifts on behalf of another person.
Legal guidance for professional deputies and attorneys on the rules about giving gifts on behalf of the person they act for.
Tax and reporting rules for employers providing gifts to employees
Cultural Gifts Scheme, A scheme for the Gifting of Cultural Objects in Exchange for Tax Reductions
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.
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 about Import VAT and Customs Duty when you send gifts into the UK.
Form to declare a gift or loan of an annex A CITES-listed specimen that did not involve a commercial transaction.
Accepting gifts, benefits and hospitality as a civil servant and how that may be be seen to compromise their personal judgement or integrity
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
This series brings together all documents relating to Ministers: gifts, hospitality, travel and meetings
Form to fill in when gifting (giving away) your park home to a family member.
Quantitative research into the incidence of gifting in the British population, how it varies across different demographics, and awareness of Inheritance Tax rules.
This series brings together all documents relating to Gifts given
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Don’t include personal or financial information like your National Insurance number or credit card details.
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