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The US taxation authority, the Internal Revenue Service (IRS), has issued proposed regulations (under Section 2801 of the US tax code) which impose a tax on US residents and citizens receiving gifts and bequests from former US citizens and long-term residents who have expatriated.
Since its launch in 2000, Research & Development (R&D) tax relief has been one of the government’s key initiatives for stimulating greater spending by companies on the creation and improvement of products and services, to promote innovation and help grow the UK’s knowledge-based economy.
It was widely expected that the decline in the global financial outlook since last year’s Autumn Statement would mean that the Chancellor would be forced into raising taxes in the 2016 Budget. However, rather surprisingly, he managed to present a Budget with decreases in the headline rates of capital gains tax and corporation tax.
18 Nov 2016
19 Nov 2015
19 Nov 2014