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Private client briefing for February 2017

Speed read

Draft Finance Bill 2017 clauses have finally been released on the income tax treatment of offshore trusts. The PAC published a report concluding that tax rules for ‘image rights’ are being exploited for avoidance purposes and that action must be taken to protect tax revenues. An appeal by a taxpayer against penalties for the late payment of income tax has been dismissed by the FTT. HMRC has proposed changes to social investment tax relief to take effect from April 2017.

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