CIOT: HMRC should review private residence relief
Tax body responds to planned change to final period exemption.
125,000 families take up tax-free childcare
More than one million families could still be eligible.
‘Demand for cash ISAs rises 45%’
More savers seek to utilise personal savings allowance.
Gifters unclear on inheritance tax rules
Knowledge of rules and exemptions is ‘relatively low’.
Stamp duty surcharge ‘could impact couples’
Proposed 1% charge is intended to target foreign investors.