Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.
After the upheaval of the Autumn Statement and Finance Bill this update focuses on other recent private client and personal tax developments including two important cases for IHT planning a case where trustees sidestepped a large CGT liability the conversion of civil partnerships to same sex marriage and a warning to solicitors as well as details of anticipated government consultation papers.
The High Court case of Kicks v Leigh [2014] EWHC 3926 is...
