Market leading insight for tax experts
View online issue

Private client review for June 2020

Speed read
HMRC continues to adapt to Covid-19, announcing a willingness to accept unsigned IHT returns and a temporary exemption from income tax and NICs for the costs of home office equipment reimbursed to employees by employers. In Fiander, the First-tier Tribunal held that an annex was not a separate dwelling for SDLT multiple dwellings relief. The Upper Tribunal’s decision in Sippchoice will have far reaching consequences for SIPP providers and members of SIPPs. Mackay illustrates the importance for prospective new trustees of seeking independent advice and being properly briefed as to their potential liabilities. The GAAR panel rules that use of an EBT as deathbed IHT planning constitutes abuse. In Challen, the High Court decides that the forfeiture rule does not apply to an offender whose murder conviction was quashed.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

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.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.