Respondents gave a cautious welcome to HMRC’s aim to reduce complexity
Non-dom population has been ‘steadily growing’, says HMRC spokesman
Annette Morley on the disposal of agricultural property gifts.
IHT manual updated
Wendy Walton and Gemma Davies review the private client aspects of the draft Finance Bill.
SI 2012/2903
Wendy Walton and Gemma Davies review recent developments in the private client arena, which include the list of HSBC Jersey account details passed to HMRC and the Upper Tribunal decision in Buzzoni on gifts with reservation of benefit
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.
ECHR: Jehovah’s Witnesses
BPR will be available where the business is a market maker anywhere within the European Economic Area