The cases of Ramsay and Zetland can help provide a n answer, says Peter Vaines
Inheritance tax: BDP, whether a business of ‘making or holding investments’
Simon McKie on the Supreme Court's decision about what remains an important remedy
Inheritance tax: agricultural property relief
James Bullock looks at the activist group's failed attempt to challenge HMRC
HMRC has designated the London-based ICAP Securities & Derivatives Exchange (ISDX) as a recognised stock exchange under ITA 2007 s 1005(1)(b), and as a recognised stock exchange for inheritance tax purposes, with effect from 25 April 2013.
David Barton sets out the key issues for advisers to consider this month.
Wendy Walton and Gemma Davies consider recent developments in the private client arena, including the new offshore disclosure facilities and HMRC’s managing serious defaulters programme.
Respondents gave a cautious welcome to HMRC’s aim to reduce complexity
Non-dom population has been ‘steadily growing’, says HMRC spokesman