Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients