Latest

 Article 
Author
Andrew Goldstone & Charlie Sosna
Source
Tax Journal
Date
23 February 2015

February Private Client Briefing from Tax Journal

The consultation on the minimum claim period for the remittance basis charge (RBC) provides further guidance on the government’s proposals. A report by the Arts Council highlights the success of the tax reliefs available for certain works of art. The Royal Court of Guernsey grants an application to set aside a transaction, despite public policy concerns, where tax avoidance is involved. Finally, the FTT outlines the importance of beneficiaries responding honestly to executors’ enquiries during the administration of an estate; and the executors’ duties when completing the IHT400.

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