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
James Frampton comments on EBT loans and IHT complications
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Christopher Groves looks at the long-running BPR case
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
A claim for business property relief may be a once in a lifetime occasion, but vigilance is required to ensure that it is a happy one.
Paula Tallon examines measures of interest to owners of SMEs