Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
Christopher Groves looks at the long-running BPR case
Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings
Jackie Wheaton answers a query about business property relief on a chargeable transfer of a holding company’s shares
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling