James Bullock looks at the activist group's failed attempt to challenge HMRC
HMRC has designated the London-based ICAP Securities & Derivatives Exchange (ISDX) as a recognised stock exchange under ITA 2007 s 1005(1)(b), and as a recognised stock exchange for inheritance tax purposes, with effect from 25 April 2013.
Trustees’ exercise of power of advancement: whether invalid
Bill Cohen reviews changes to the ‘rights for shares’ rules.
SI 2013/999
Wendy Walton and Gemma Davies consider recent developments in the private client arena, including the new offshore disclosure facilities and HMRC’s managing serious defaulters programme.
Nigel Neville outlines the month's responsibilities for advisers
SI 2013/661
SI 2013/662
David Whiscombe examines tax on transfer of a trading operation