-
Nov 20, 2024 | 
taxjournal.com | Edward Reed |Klara Kronbergs
Readers will already have pored over countless reports (including in this publication) of Rachel Reeves’ (much anticipated) first Budget and will therefore be familiar with the key announcements of relevance to private clients. Many will have noted the upside for those wanting a short regime to shelter (for example) a foreign tax charge or the possible upside for returning UK domiciliaries.
-
Oct 16, 2024 | 
taxjournal.com | Edward Reed |Clare Wilson |Georgia Hicks
As readers will know equity investors must meet certain prescribed conditions to obtain relief under the Enterprise Investment Scheme (‘EIS’). This includes the need to invest in a company that is carrying out a qualifying trade or will do so within two years of the investment; this was the issue in dispute in Putney Power Ltd and another v HMRC [2024] UKFTT 870 (TC).
-
Sep 18, 2024 | 
taxjournal.com | Edward Reed |Heather Self |Peter Vaines |Emma Rawson
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Username *
Password *
Once you have registered, you will receive an email directing you back to read this article in full.
-
Jul 16, 2024 | 
taxjournal.com | Edward Reed |Chris Etherington |Tom Wallace |Steven Porter
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Username *
Password *
Once you have registered, you will receive an email directing you back to read this article in full.
-
Jun 19, 2024 | 
taxjournal.com | Clare Wilson |Edward Reed |David Whiscombe |Peter Vaines
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Username *
Password *
Once you have registered, you will receive an email directing you back to read this article in full.
-
Apr 17, 2024 | 
taxjournal.com | Edward Reed |Sam Epstein |Andrew Goldstone |David Whiscombe
Private client review for April 2024 © Copyright LexisNexis 2024. All rights reserved. 17 April 2024 Speed read This month, we comment on another string of (mostly) HMRC SDLT tribunal victories in the familiar territory of mixed-use rates and MDR claims, considering Bonsu, Harjono, Dreyfus and a (rare) taxpayer victory in Newsand Ltd: overall, these illustrate HMRC’s continued scepticism of such claims.
-
Mar 20, 2024 | 
taxjournal.com | Edward Reed |Emma Critchley |Mark Bevington |Angela Browning
Private client review for March 2024 © Copyright LexisNexis 2024. All rights reserved. 20 March 2024 Speed read This month, we consider some of the key announcements in the Spring Budget relevant to private clients, including various changes to the taxation of property transactions and the abolition of the non-dom regime.
-
Feb 14, 2024 | 
taxjournal.com | Clare Wilson |Edward Reed |Oliver Marre |Sharon Baynham
Private client review for February © Copyright LexisNexis 2024. All rights reserved. 14 February 2024 Speed read This month, we consider the FTT’s recent decision in Patwary and the importance of evidence when making a claim for PPR relief. In Trustees of the Peter Buckley Settlement, a failed claim for entrepreneurs’ relief by trustees demonstrates the importance of checking the requirements of the relief well in advance of a disposal.
-
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.
-
Nov 22, 2023 | 
taxjournal.com | Edward Reed |George Gillham |David Whiscombe |Jonathan Athow
Private client review for November © Copyright LexisNexis 2023. All rights reserved. 22 November 2023 Speed read This month, we look at two taxpayer victories in CGT cases: concerning principal private residence relief (in Lee) and CGT on the disposal of a property between separating spouses (in Wilmore), the latter indicating that the tribunal may be sympathetic to events preceding the recent rule change in this context.
