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SPRING-BUDGET


Don’t worry if you spent most of the year in a virtual queue trying to get Taylor Swift and Oasis tickets. Read Jemma Dick’s article for all you need to know about what happened in the world of tax in 2024.
Changes to non-doms and IHT have dominated the year, but there have also been some interesting cases, write Claire Weeks and Alyssa Haggarty (Maurice Turnor Gardner).
Edward Reed and Emma Critchley (Macfarlanes) recap the key private clients announcements in the Spring Budget, and they report some interesting procedural points when challenging HMRC enquiries.
Keighley on the loan relationship rules, Clipperton on purposive construction and the introduction of the Reserved Investor Fund are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
A detailed report by Lexis®+ UK Tax.

The Chartered Institute of Taxation has praised the chancellor for delivering a Budget with fewer tax changes – and fewer measures in total – in it than any Budget or Autumn Statement since at least 2010. It is also the shortest ‘red book’ for any fiscal event since 2010.

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