Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
UK residence: full-time abroad?
Loan to employee
James Frampton comments on EBT loans and IHT complications
The government has announced a one-off income tax exemption for international athletes at the Glasgow Grand Prix, taking place on 11 and 12 July 2014.
Compensation payment under compromise agreement
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Jackie Wheaton answers a query on the taxation of dividend waivers
Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings
Entrepreneurs’ relief on business premises