Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Rectifying a deed of variation for IHT purposes
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Martin Mann provides guidance on the taxation of gift of shares in a family company
Press reports suggest that prime minister David Cameron has revived the Conservative pledge to raise the inheritance tax threshold to £1m. Mark Pearce, partner at law firm Thomas Eggar, comments: ‘Reform is needed to the current inheritance tax system.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
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
James Frampton comments on EBT loans and IHT complications
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Availability of business property relief