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Advice for attorneys and court-appointed deputies about giving gifts on behalf of another person.
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 how to account for VAT schemes on business gifts, samples and promotional schemes.
Find out how gifts are treated for Capital Gains Tax.
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.
Tax and reporting rules for employers providing gifts to employees
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Find out about Import VAT and Customs Duty when you send gifts into the UK.
This series brings together all documents relating to Gifts received
This series brings together all documents relating to Gifts given
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
Cultural Gifts Scheme, A scheme for the Gifting of Cultural Objects in Exchange for Tax Reductions
This series brings together all documents relating to Ministers: gifts, hospitality, travel and meetings
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