{"id":9671,"date":"2013-02-13T00:00:00","date_gmt":"2013-02-13T00:00:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=b0d62e60c42e2e5116d3920ec789b20e"},"modified":"2013-02-13T00:00:00","modified_gmt":"2013-02-13T00:00:00","slug":"in-brief-issue-4390","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=9671","title":{"rendered":"In brief, issue 4390"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<h3>\n\tFinance Bill<\/h3>\n<p>The 2013 Finance Bill will be published on 28 March.<\/p>\n<h3>\n\tNew trusts act<\/h3>\n<p>The Trusts (Capital and Income) Act received royal assent on 31 January 2013. It makes three main changes. First it disapplies the statutory rule requiring time apportionment of income and certain case-law rules of apportionment, for trusts coming into existence after commencement, unless the settlors opt for these rules to apply. Second, it classifies corporate receipts from all tax-exempt demergers as capital rather than income. Finally, trustees of charities with permanent endowment to make a resolution can opt for total return investment in line with new Charity Commission regulations.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\tFinance Bill<br \/>\nThe 2013 Finance Bill will be published on 28 March.<\/p>\n<p>\tNew trusts act<br \/>\nThe Trusts (Capital and Income) Act received royal assent on 31 January 2013. It makes three main changes. First it disapplies the statutory rule requiring time apport&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/9671"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9671"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/9671\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}