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Private client briefing for May 2014

Speed read

A major change for shareholders in UK companies with the proposed introduction of a company beneficial ownership register is accompanied by the launch of yet another HMRC voluntary disclosure facility – this time for employees with an undeclared second income. Also, HMRC fails in a challenge to entrepreneurs’ relief; HMRC has become overwhelmed by probate valuation correspondence; a consultation is launched on social investment powers for charities to complement the tax relief launched in April 2014; and the High Court has allowed a significant IHT saving for charities.

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