Wendy Walton and Gemma Davies review recent developments in the private client arena, which include the list of HSBC Jersey account details passed to HMRC and the Upper Tribunal decision in Buzzoni on gifts with reservation of benefit
Order amends FA 2004 Part 4 annual allowance charge provisions
The pension schemes pages of the HMRC website have been redesigned and include a new section for pensions professionals (‘Pension schemes for advisers and practitioners‘). HMRC’s Pension schemes newsletter no.
Disposal of land: claim for entrepreneurs’ relief
Paper tax return will result in penalty even if online return is also filed
David Wilson sets out key issues for advisers to consider this month
Ashley Greenbank and Martin Zetter consider the growing use of OECD principles in tax reform
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
ICAEW briefing warns that high income child benefit charge will be open to legal challenge
Greek magazine editor was arrested after publishing names of Greeks said to hold HSBC accounts in Switzerland