Angus Richardson

Jan 17, 2024 | taxjournal.com | Edward Reed |Angus Richardson |Andrew Marr |David Whiscombe

Private client review for January © Copyright LexisNexis 2024. All rights reserved. 17 January 2024 Speed read This month we discuss further success for taxpayers in the realm of PPR relief in both the FTT decision of Ives and recent updates to HMRC helpsheet HS283. The Supreme Court’s decision in Fisher provides welcome clarity for taxpayers on who is regarded as a ‘transferor’ under the Transfer of Assets Abroad regime.