The responses of HMRC to matters on which their view was sought in relation to pre-owned assets income tax in a paper submitted on behalf of STEP, CIOT and LITRG on 14 July 2005 are available to download below in Adobe (pdf) format.
The questions were submitted by the Society of Trust and Estate Practitioners, the Chartered Institute of Taxation and the Low Income Tax Reform Group on 14 July 2005. Where replies have been received from HMRC they are included.
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