DUTY

SEIS relief claim rejected: Coconut Animated Island Ltd v HMRC [2024] UKUT 75 (TCC) (25 March 2024) is the UT’s decision in the taxpayer’s appeal against the FTT’s decision to uphold HMRC’s refusal to grant relief under the SEIS regime to investors...

With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points

By David Anderson and Waqar Shah, PwC Legal

In the light of the recent statement by the Tax Justice Network, William Underhill considers whether directors have a fiduciary duty to minimise tax.

Jonathan Levy and Nigel Brook consider the need to remain alive to the professional duties owed to clients