IHT

Andrew Goldstone

Judith Robertson

Andrew Goldstone and Judith Robertson (Mishcon de Reya) review the latest tax developments affecting private clients.

Janet Pierce

Thomas Barker

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent developments.

Peter Vaines

According to a recent High Court judgment, the words ‘the time the settlement was made’ are capable of describing both the making of the original settlement and the subsequent addition of property to that settlement, writes Peter Vaines (Squire Patton Boggs).

Ian Maston

Ian Maston (Mastoni Tax) answers a query on whether a gift of shares in a family company could unintentionally increase the family’s tax burden.

Andrew Goldstone

Victoria Howarth

In this month’s briefing, Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena, including the new non-dom proposals; changes to the IHT residence nil-rate band provisions; the end of offshore disclosure facilities; and views and behaviours in relation to ATED.

Ian Maston

Ian Maston (Mastoni Tax) analyses the measures to simplify the inheritance taxation of trusts.

Andrew Goldstone

Victoria Howarth

Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review the latest private client developments that matter.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review the latest developments that matter in the private client arena, including: HMRC’s hat trick of wins in cases against schemes promoted by NT Advisors; a consultation on VCTs; Lobler and rectification for the partial surrender of insurance policies; online filing of IHT accounts from August; and Tager and punitive tax-related penalties