Consultations: August 2013

Keep up to date with the latest HMRC, Treasury and OECD consultations
  • IHT – trust charges Issue date: 31 May 2013

  • Closing date: 23 August 2013

  • Consultation on changes to the way Inheritance Tax (IHT) trust charges are calculated. It sets out options on how IHT periodic and exit charges on trusts that hold or dispose of relevant property can be simplified. Plus proposals to align payment and filing dates for charges and examines the treatment of accumulated income.

  • Modernising taxation of corporate debt

  • Issue date: 6 June 2013

  • Closing date: 29 August 2013

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