Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).
HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.