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Private client briefing for February 2015

Speed read

The consultation on the minimum claim period for the remittance basis charge (RBC) provides further guidance on the government’s proposals. A report by the Arts Council highlights the success of the tax reliefs available for certain works of art. The Royal Court of Guernsey grants an application to set aside a transaction, despite public policy concerns, where tax avoidance is involved. Finally, the FTT outlines the importance of beneficiaries responding honestly to executors’ enquiries during the administration of an estate; and the executors’ duties when completing the IHT400.

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