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PPR


Private client review for May 2024 premium
Card image Klara Kronbergs
Card image Edward Reed
Edward Reed and Klara Kronbergs (Macfarlanes) review recent cases concerning entrepreneurs’ relief, PPR and SDLT.
22 May 2024
Private client review for February 2024 premium
Card image Clare Wilson
Card image Edward Reed
Tensions between transparency and privacy and some recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).
14 February 2024
Private client review for January 2024 premium
Card image Edward Reed
Card image Angus Richardson
PPR relief, transfer of assets abroad, information notices and the taxation of finder’s fees are among the topics in this month’s review by Edward Reed and Angus Richardson (Macfarlanes).
17 January 2024
M Campbell v HMRC premium
Upper Tribunal sends PPR appeals back to the FTT.
14 November 2023
Why constructive ambiguity is sometimes the best policy premium
Card image Jeremy Mindell
Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.
28 April 2021
Private client review for July 2020 premium
Card image Andrew Goldstone
Card image Annie Bouch
Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax developments affecting private clients.
15 July 2020
Private residence relief: lessons from recent case law premium
Card image Helen McGhee
The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).
9 January 2020
CGT and the date of acquisition
Card image Peter Vaines
The period of ownership commences from completion.
10 December 2019
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