Latest

 Article 
Author
Andrew Goldstone & Stuart Crippin
Source
Tax Journal
Date
24 June 2015

June Private Client Briefing from Tax Journal

Key developments in the private client arena over recent weeks include the setting aside of a trust which had triggered unexpected tax charges; confirmation that entrepreneurs’ relief will not generally be available on the disposal of an asset used in a business; an indication that the accelerated payment notices regime is here to stay (at least for now); further evidence of HMRC refusing to apply its own stated guidance; and a case highlighting the investment nature of furnished holiday lets.

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