FURNISHED-HOLIDAY-LETTINGS

Edward Reed and Emma Critchley (Macfarlanes) recap the key private clients announcements in the Spring Budget, and they report some interesting procedural points when challenging HMRC enquiries.

Christopher Groves looks at the long-running BPR case

Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings

Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling