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
Compensation payment under compromise agreement
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Entrepreneurs’ relief on business premises
CGT: allowable expenditure on shares
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
HMRC has revised extra statutory concession D33 with effect from 27 January.
Peter Vaines considers two recent cases providing further insight on negligible value for capital gains purposes
CGT: negligible value claim for deposit account
Nigel Giles answers a query on the taxation of a redemption premium.