Weekly tax brief | 22 August 2018

A land value tax to replace business rates?
George Bull
Against a background of suggestions that the UK has to make tough choices between raising taxes and cutting services, the Liberal Democrats recommend the complete scrapping of business rates and their replacement with a land value tax. But will it work?

Funding care – will the proposed Care ISA solve the crisis?
Jackie Hall 
Our social care system is in crisis and the solution it desperately needs is long overdue. But is an Inheritance Tax (IHT) exempt ISA the answer?

Is naming and shaming tax defaulters an effective tax evasion deterrent?
Sarah Saunders and Mike Down
Being ‘named and shamed’ as a tax evader presents a serious reputational and financial risk. But do taxpayers see this as a deterrent? And do they know the risks?

Are you sleepwalking into a tax charge on your pension pot? 
Jackie Hall
Exceeding your Pension Lifetime Allowance can be very costly, and for many it comes as a nasty surprise; but more and more people are facing a significant tax charge. Could complicated pension rules be tripping up individuals?

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