How do the recent changes affect the issues raised in the recent SSE decision?
The government intends to legislate to counter the effect of Barclays Wealth Trustees (Jersey) Ltd & M Dreelan v HMRC.
Proposals have been put forward to introduce a restricted financial transaction tax (FTT) focused on transfers of listed securities.
The Finance Bill and an additional technical note provides some much needed clarity on this issue. In the main it is good news, but with some caveats.
A recent Upper Tribunal decision on IHT business property relief provides helpful insight on ‘investment businesses’.
A new paper provides a helpful guide to the Scottish fiscal framework.
The digital services tax is not the only new charge on MNCs that might endanger trade relations.
Shouldn’t the principle in Bricom apply in a case concerning transfers of assets abroad?
Make sure you have a plan.