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Did you know that there has been a recent change to how divorcing couples are treated for capital gains tax (CGT) purposes when transferring assets between themselves? The new rules came into effect from 6 April 2023.

New regulations with regards to NHS charging of patients not ordinarily resident in the United Kingdom (UK) are to come into force in April 2017.

On 23 August 2016, HMRC published Revenue & Customs Brief 13 (2016), and updated VAT Notice 708, detailing its change of policy on the VAT treatment of dwellings formed from more than one building.