Tax planning

Benefits currently limited to married couples and civil partnerships

Information about relief options

Lifetime and annual allowance figures

IHT implications

The Office of Tax Simplification (OTS) issued a second report on the 20 May 2021 in which it took the view that the current treatment of capital gains on separation and divorce is totally unsatisfactory and needs to change. Neil MacGillivray contemplates...

Five key points

'On the surface, flat-rate tax relief is very appealing'

A case of the wrong box...

Intermediaries legislation, commonly known as IR35

OTS’s report short of calling for complete reform