Recharacterisation due to tax avoidance and double taxation
Principal private residence relief and extensive grounds
Ceinwen Rees and Richard Ward (Debevoise & Plimpton) explain how the UK’s anti-hybrid rules may apply to a complex international private equity fund.
This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.
There were some surprising omissions in the Finance Bill, report Thomas Barker and Janet Parterson (Charter Tax).
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.