An AG opinion confirms that there is an indirect incompatibility between TCGA 1992 s 80 and EU law. There are tribunal decisions on the nature of foreign currency and the implications of this for CGT purposes; and on the factors to be taken into account when assessing a CGT main residence election. The High Court rules on the application of the rectification test to a defective IHT double-trust arrangement. The government has published details of new tax changes affecting non-doms in the long-awaited draft Finance Bill 2017.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
An AG opinion confirms that there is an indirect incompatibility between TCGA 1992 s 80 and EU law. There are tribunal decisions on the nature of foreign currency and the implications of this for CGT purposes; and on the factors to be taken into account when assessing a CGT main residence election. The High Court rules on the application of the rectification test to a defective IHT double-trust arrangement. The government has published details of new tax changes affecting non-doms in the long-awaited draft Finance Bill 2017.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
