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.
Inaccuracy in an IHT return
Jo Summers (PWT Advice) answers a query regarding a client who wants to add funds to a trust that someone else set up
Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015
HMRC is consulting until 16 January 2015 on:
Employment and partnerships
Private residence relief
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.