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Private client briefing for June 2015

Speed read

Key developments in the private client arena over recent weeks include the setting aside of a trust which had triggered unexpected tax charges; confirmation that entrepreneurs’ relief will not generally be available on the disposal of an asset used in a business; an indication that the accelerated payment notices regime is here to stay (at least for now); further evidence of HMRC refusing to apply its own stated guidance; and a case highlighting the investment nature of furnished holiday lets.

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