Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.
Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).
Jackie Wheaton answers a query on the inheritance tax implications of a dividend waiver
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
Andrew Goldstone and Victoria Howarth review recent developments, including changes to intestacy rules, relevant HMRC consultations, the Cooke case and recently signed tax information exchange agreements
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
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