PRIVATE CLIENT TAXES

Keith Gregory (NGM Tax Law) answers a query on a client that is an EU-based insurance company looking to market one of its insurance products in the UK, and wishes to know if such a policy can be sold without triggering an adverse charge to income tax under the personal portfolio bond rules.

Reclassification of dividends into salary

Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us

Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property

Andrew Levene (BKL) answers a query on the sale of residential property owned by a company.

Tax Journal's coverage of this year's Autumn Statement.

IHT: severance of joint tenancy

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.