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This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
Upper Tribunal Administrative Appeals Chamber decision by Judge Perez, John Hutchinson and Suzanna Jacoby on 18 April 2024.
The Regulatory Reform (Housing) (England and Wales) Order 2002 created a new framework for local housing authorities to provide financial and other assistance for home repair and improvement.
Use the GAAR Advisory Panel opinion on rewarding employees using loans, receiving their services through a third party, and transfer of creditor rights to Employer Financed Retirement Benefit Schemes, to help you recognise abusive tax arrangements.
This applies to Individuals who invest in Peer to Peer (P2P) loans using lending platforms.
How to apply for a notice or restriction to protect a third-party interest in an estate (practice guide 19).
Don’t include personal or financial information like your National Insurance number or credit card details.
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