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IHT


 

Departmental Autumn Performance Report

Key Insight
 

William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009

Allan Cinnamon, International Tax Consultant, BDO LLP, advises his client, the Sweatbox group, on its acquisition of the Health & Life group in The Netherlands

Continuing our series of legal articles for those working in tax, Natalie Smith, Osborne Clarke, discusses the process for issuing shares and its relevance to tax practitioners

Martin Wilson, of The Capital Allowances Partnership Ltd (www.cap-allow.com), reviews the PBR provisions for capital allowances

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