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Private client briefing for June 2014

Speed read

Key developments in the private client arena in recent weeks are as follows: major changes to intestacy rules receive royal assent; HMRC consults on the direct recovery of tax debts and the IHT treatment of lifetime trusts; automatic information exchange between the UK and Gibraltar, Anguilla, BVI and Turks and Caicos; and a taxpayer successfully argues against a CGT penalty on grounds of financial difficulty caused by marriage breakdown.

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