Donald Reid Group

An overview of inheritance tax

Inheritance tax is levied on a person’s estate when they die and on certain gifts made during their lifetime. Read more about inheritance tax (IHT), possible reliefs and exemptions, with opportunities to minimise the impact of IHT.  

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Tax-free childcare scheme

The government has introduced a tax incentive for Tax-Free Childcare. Under the scheme, the tax relief available is 20% of the costs of childcare up to a total of childcare costs of £10,000 per child per year.

 

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Register of people with significant control

From 6 April 2016 broadly all companies (except certain listed companies) are required to keep a register of people with significant control (PSC register) and, from 30 June 2016, file relevant information at Companies House. This requirement is in addition to those in respect of existing registers.  

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