PRIVATE CLIENT TAXES

Andrew Goldstone and Jonathan S. Betesh (Mishcon de Reya) review recent tax developments affecting private clients.

In seeking a test that is predictable and easy to apply, HMRC will consider that the location of exchange tokens follows the jurisdiction of tax residence of the individual holder.

Helen McGhee

The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) examine the changing private client tax landscape.

Peter Vaines

The period of ownership commences from completion.

Ami Jack

Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

Claire Weeks

Dominic Condé-Cole

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Andrew Goldstone