PRIVATE CLIENT TAXES

Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us

Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property

Andrew Levene (BKL) answers a query on the sale of residential property owned by a company.

Tax Journal's coverage of this year's Autumn Statement.

IHT: severance of joint tenancy

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.

Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.

Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study