Weekly tax brief | 7 August 2019

NHS pensions tax row: government was warned as long ago as 2012
George Bull 
As long ago as 2012 the government was warned that public sector employees, including doctors, would be adversely affected by a complex range of pensions tax changes which were then being debated. Seven years later, it’s time for the Treasury to clear up the mess by scrapping the annual allowance taper.

The cost of dying is increasing
Jackie Hall
Never mind the increasing cost of living – the cost of dying is rising too. The Taxpayers’ Alliance recently published its findings following research into the taxes and other charges involved when someone dies. The report also highlights the potentially significant increase in costs when the proposed changes to probate fees are eventually introduced.

Work experience and internships: to pay or not to pay?
Susan Ball and Charlie Barnes 
Summer’s here, and along with enjoying the sunshine businesses around the UK often offer internships or work experience to students. But how should they be treated? Do they need to be paid?

What do new inheritance tax recommendations mean for rural businesses?  
Sharon Omer-Kaye 
The latest recommendations to simplify inheritance tax offer to streamline gift exemptions, simplify lifetime gifts and address distortions in the way Agricultural Property Relief and Business Property Relief operate; but what does this mean for the rural community?

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