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Private client review for January 2022

Speed read
This month, we examine several recent case decisions, starting with a challenge to the validity of the loan charge legislation (the ‘no score draw’ in Labeikis). There have been two recent tribunal decisions on entrepreneurs’ relief: Thomson (in which relief was available for a disposal that was found to be part of the wider business asset sale) and Allam (with insight on the test for trading activities). HMRC has also been defeated on deductibility of expenses for legal fees (Rogers) and penalties where the taxpayer had relied on the advice of her tax return preparer (Quinn).

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