Andrew Marr (Forbes Dawson) sets out some tax efficient options for three shareholders who wish to go their separate ways.
The case of Terrace Hill (Berkeley) Ltd provides a further insight into the distinction between trading and investment.
Financial services businesses in the Crown dependencies and British overseas territories are subject to a new information reporting regime, following intergovernmental agreements signed with the UK. Jason Collins and Reg Day review what needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance