Tax Memo


The world of UK politics continues to be dominated by the Brexit debate, although many of the proposals which were removed from the abbreviated Finance Act 2017 did reappear subsequently. The next few months promise a continued focus on the Brexit process, with the final outcome still unclear at the time of writing. The regular updates to Tax Memo 2018-2019 will, however, keep you informed as to how the tax world is affected by the changes to come.
Tax Memo has been updated to reflect law and practice as at 31 July 2018, including commentary on:
-  disguised remuneration including the new close company gateway;
-  changes to the business investment relief rules and the remittance basis;
-  cleansing mixed funds on the acquisition of deemed domicile;
-  cash basis of taxation of property income for individuals;
-  limitations on the deductibility of property expenses;
-  new N...

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