Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up
Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares
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
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
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needs to be reported by such businesses in respect of family trusts and private investment companies, in light of new draft guidance
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
What’s ahead this month, with views from experts on forthcoming developments: David Harkness considers the FATCA delay; Robert Fidgen examines beneficial ownership issues; Dan Pipe takes a look at the three consultations relevant to employment tax; David Whiscombe notes that the consultation on NIC for self-employed entertainers closes this month; and Daniel Lyons summarises the key points around the VAT treatment of manufacturer-funded refunds
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
Wendy Walton and Matthew Braithwaite report on subjects including draft guidance on the statutory residence test