Market leading insight for tax experts
View online issue

Private client review for March 2019

Speed read
In Smith v Stanley, the court considers whether it has jurisdiction to set aside the trustees’ deed terminating a life interest made in reliance upon incorrect tax advice. In Negka v HMRC, the FTT confirms that if information has been voluntarily disclosed to HMRC by the taxpayer in another context it will be difficult for HMRC to show careless omission by the taxpayer as the basis for a discovery assessment against them. A consultation opens on the proposed 1% SDLT surcharge for non-residents. In P N Bewley Ltd v HMRC, the FTT considers the definitions of ‘dwelling’ and ‘residential’ for the purposes of establishing the applicable SDLT rate.

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.