Market leading insight for tax experts
View online issue

Private client briefing for June 2012

Speed read

Recent developments affecting the taxation of private clients include: the government has announced that it will not restrict tax relief for charitable donations; further details have been published of the changes in the taxation of residential properties held by certain ‘non-natural’ persons; the GAAR consultation has been launched; guidance has been issued for the new non-dom investment relief; STEP has submitted a paper in respect of FATCA and the implications on UK resident trusts; professional bodies are disappointed with HMRC’s published guidance and business entity tests that have done little to clear up the existing confusion surrounding IR35.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.