Hints of things to come, by Sophie Dworetzsky (Withers).
The Child Trust Funds (Amendment) Regulations, SI 2015/600, increase the annual child trust fund subscription limit to £4,080 with effect from 6 April 2015.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.
Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
ITTOIA 2005 and unambiguous provisions
Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).
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
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Jeremy Glover answers a query on an outstanding loan from a subtrust within an EBT