The tribunal has decided that a scrip dividend is capital in the hands of trustees, and therefore subject to the IHT exit charge, writes Peter Vaines (Squire Patton Boggs)
Andrew Goldstone and Helen Manis (Mishcon de Reya) review the latest developments that matter in the private client arena
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
Andrew Goldstone and Katherine Forster (Mishcon de Reya) explain how the new rules work in practice
Anne Fairpo (Temple Tax Chambers) assesses the impact of the FA 2015 changes on the tax treatment of goodwill
The latest changes to entrepreneurs’ relief do not suggest a clear pattern in HMRC’s views as to what is acceptable tax planning, writes Andrew Roycroft (Norton Rose Fulbright)
HMRC has published new guidance on changes to how it processes enterprise investment schemes (EIS) advance assurance applications and EIS compliance statements for investments made on or after 6 April 2015 in companies that
Scrip dividends and the exit charge
Failure of a capital loss scheme
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review the latest developments that matter in the private client arena, including: HMRC’s hat trick of wins in cases against schemes promoted by NT Advisors; a consultation on VCTs; Lobler and rectification for the partial surrender of insurance policies; online filing of IHT accounts from August; and Tager and punitive tax-related penalties