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Succession planning: the longer-term impact of the Budget on businesses
John Endacott
John Endacott (PKF Francis Clark) explores the background and the current state of succession planning post-Budget.
Private client review for November 2024
Edward Reed
Klara Kronbergs
In this month’s review, Edward Reed and Klara Kronbergs (Macfarlanes)
consider some of the more nuanced aspects of the non-dom reforms, as well
as some key tribunal decisions affecting private clients.
Private client review for September 2022
Edward Reed
Clare Wilson
Proposed changes to the CGT rules on transfers of property between separating spouses and a tribunal decision on information notices are among the developments reviewed by Edward Reed and Clare Wilson (Macfarlanes).
Private client review for November 2020
Moustapha Hammoud
Andrew Goldstone
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) review
recent tax developments affecting private clients.
2019 review: a year of uncertainty for SMEs
Martin Mann
Mark Baycroft
Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing
compliance burden and whether valuable reliefs will continue to be available
in their current form.
Lifecycle of a business: succession planning
Katie Mitchell
Helena Luckhurst
Helena Luckhurst and Katie Mitchell (Fladgate) consider the succession planning issues that entrepreneurs should consider at both an early stage and throughout the lifecycle of their business.
IHT review: reform of business property relief
Ashley Greenbank
Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.
Inheritance tax review: the OTS’s second report
Sue Laing
Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).
Private client briefing for September 2017
Nicola Simmons
Andrew Goldstone
Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.
Private client briefing for May 2013
Wendy Walton
Gemma Davies
Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling
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EDITOR'S PICK
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
1 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
2 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
3 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
4 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
5 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
6 /7
2024: that was the year that was
Jemma Dick
7 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
NEWS
Read all
HMRC manual changes: 21 February 2025
HMRC launch e-invoicing consultation
NICs relief in special tax sites: postcode requirement introduced
Company size thresholds apply for off-payroll working rules
Paying voluntary NICs when abroad
CASES
Read all
A Taxpayer v HMRC
HMRC v Royal Bank of Canada
R (oao) Anglia Ruskin Students’ Union v HMRC
B Joseph v HMRC
Lloyds Asset Leasing Ltd v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Salaried members: HMRC reverses position on the TAAR and Condition C
Lloyds Asset Leasing Ltd v HMRC
Salaried members update
US ‘rejects very nature’ of UN tax talks
Mersey Docks: you’re my wonderwall