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
Principal residence relief: had a dwelling become settled property?
Copyright royalties received by trustees: rate of tax
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
Simon McKie on the Supreme Court's decision about what remains an important remedy
James Bullock looks at the activist group's failed attempt to challenge HMRC
Trustees’ exercise of power of advancement: whether invalid
SI 2013/676
SI 2013/662