Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments in the private client arena: the public register of corporate ownership; the tax liability of a John Constable painting acquired by the nation; the outcome of a transferable IHT nil rate band charity appeal; and lessons from a main residence exemption claim.
Kevin Hall,
George Bull,
Punam Birly,
Chris Agnoli,
Michael Alliston,
Sandy Bhogal,
Andrew Goldstone,
Patrick O'Gara,
Sophie Dworetzsky
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Daniel Lyons,
David Harkness,
Sarah Cormack,
David Whiscombe
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Harkness on the advent of GAAR health checks; David Whiscombe on a mixed bag for SMEs; Sarah Cormack on the proposed anti-avoidance rules on transfer of assets abroad; and Daniel Lyons highlights proposed changes to the VAT retail export scheme
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