The Child Trust Funds (Amendment No 3) Regulations, SI 2015/1371, extend the list of qualifying CTF investments with effect from 1 July 2015 to include securities issued by co-operative and community benefit societies and other securities traded on a recognised stock exchange in the EEA.
Andrew Goldstone and Helen Manis (Mishcon de Reya) review the latest developments that matter in the private client arena
Scrip dividends and the exit charge
Hints of things to come, by Sophie Dworetzsky (Withers).
The Child Trust Funds (Amendment) Regulations, SI 2015/600, increase the annual child trust fund subscription limit to £4,080 with effect from 6 April 2015.
Andrew Goldstone and Victoria Howarth (Mishcon de Reya) review recent developments, including civil partnerships, HMRC’s solicitors tax campaign, and the implications of Kicks v Leigh, Chadda v HMRC and Kennedy v Kennedy.
Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
ITTOIA 2005 and unambiguous provisions