Market leading insight for tax experts
View online issue

Private client briefing for October 2016

Speed read

In Routier, the Court of Appeal rules that a Jersey charity cannot benefit from the charity exemption for IHT. A number of claims for share loss relief arising from failed business ventures appear before the tribunal, with success for HMRC in Dyer and Alberg, but a better result for the taxpayer in Murray-Hession. Finally, disgruntled landlords fail in their judicial review challenge to the upcoming restrictions on mortgage interest deductibility.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
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.