Market leading insight for tax experts
View online issue


Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.
Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.

The BlueCrest salaried members case, three HMRC victories on SDLT and three recent taxpayer wins on penalties. Edward Reed and Thomas Schlee (Macfarlanes) review recent developments in the private client world.

Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).
Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.
Mark Ward (BDO) explains the qualifying conditions, benefits for investors and practical points when claiming relief.

Inheritance tax consequences of pension transfer.

Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.