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HIGH-RISK-PROMOTERS


Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.

Helen Lethaby reviews recent developments affecting the City

Card image David Harkness Daniel Lyons David Whiscombe

A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.

Wendy Walton examines recent developments that matter in the private client arena, including High Court decisions on the application of two longstanding equitable principles

Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.

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