HMRC has set up a new helpline to assist anyone who has been affected by the recent floods. A register of beneficial owners has been incorporated into the EU Fourth Anti-Money Laundering Directive. Taxpayers have successfully applied for the issue of enquiry closure notices by HMRC in two recent First-tier Tribunal cases. HMRC has announced changes to extra-statutory concession D33. The FTT has ruled that the shares of a company which owned and ran a small business centre did not qualify for inheritance tax business property relief.
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