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Farming Forward
Family and Farming
Budget update from Land Family Business
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<blockquote data-quote="Chris F" data-source="post: 6823500" data-attributes="member: 5328"><p>There is a simple 106 page report here: </p><p></p><p>[URL unfurl="true"]https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/816520/Final_Inheritance_Tax_2_report_-_web_copy.pdf[/URL]</p><p></p><p>Chapter 1 Lifetime gifts: exemptions 15 </p><p>Chapter 2 Lifetime gifts: time limits and taper 24 </p><p>Chapter 3 Lifetime gifts: payment of Inheritance Tax and the nil rate band 30 </p><p>Chapter 4 Interaction with Capital Gains Tax 37 </p><p>Chapter 5 Businesses and farms 45 </p><p>Chapter 6 Life assurance products and pensions 52 </p><p>Chapter 7 Anti-avoidance legislation 56 </p><p>Chapter 8 Grossing up 59 </p><p>Chapter 9 Spouse exemption 64 </p><p>Chapter 10 Residence nil rate band 65 </p><p>Chapter 11 Trusts 72 </p><p>Chapter 12 Charities 78</p></blockquote><p></p>
[QUOTE="Chris F, post: 6823500, member: 5328"] There is a simple 106 page report here: [URL unfurl="true"]https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/816520/Final_Inheritance_Tax_2_report_-_web_copy.pdf[/URL] Chapter 1 Lifetime gifts: exemptions 15 Chapter 2 Lifetime gifts: time limits and taper 24 Chapter 3 Lifetime gifts: payment of Inheritance Tax and the nil rate band 30 Chapter 4 Interaction with Capital Gains Tax 37 Chapter 5 Businesses and farms 45 Chapter 6 Life assurance products and pensions 52 Chapter 7 Anti-avoidance legislation 56 Chapter 8 Grossing up 59 Chapter 9 Spouse exemption 64 Chapter 10 Residence nil rate band 65 Chapter 11 Trusts 72 Chapter 12 Charities 78 [/QUOTE]
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Family and Farming
Budget update from Land Family Business
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