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Private client review for June 2021

Speed read
In this month’s review, HMRC provides helpful clarification on the trust registration service; the Dormant Assets Bill, introduced in the Lords will potentially bring into scope a much wider range of assets; the OTS has published its second report on capital gains tax looking at practical, administrative and technical issues; a recent SDLT case arguing that mixed use rates should apply fails to convince the FTT that access to a communal garden brings a purchase within those lower rates; and the OECD reviews inheritance taxes and suggests changes to increase fairness and potentially increase revenue.

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