Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
James Frampton comments on EBT loans and IHT complications
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Lawrence Adair answers a query on IHT business property relief on furnished holiday lettings
Jackie Wheaton answers a query about business property relief on a chargeable transfer of a holding company’s shares
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
Michael Dawson answers a readers query about charges that could arise for elderly clients
Wendy Walton and Matthew Braithwaite report on subjects including draft guidance on the statutory residence test
The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling