HMRC

‘Fundamentally, the acquisition of a care home via a SIPP can be a worthwhile investment’

‘As house prices march ever higher so does the tax take from IHT’

A relaxation of the CGT rules on separation and divorce is on their way

‘Bumper IHT receipts for the Treasury’

1m trusts still to be registered

Must be registered with TRS by 1 Sept

Up 42% from previous year

'Disappointment for many clients'

Over-taxation reclaims approaching £900m

Draft rules comes as part of ‘Legislation Day’ ahead of Finance Bill 2022-23