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October- Private Client Briefing from Tax Journal
 Article 
Source
Tax Journal
Date
04 November 2016

October- Private Client Briefing from Tax Journal

Speed Read: In Routier, the Court of Appeal rules that a Jersey charity cannot benefit from the charity exemption for IHT. A number of claims for share loss relief arising from failed business ventures appear before the Tribunal, with success for HMRC in Dyer and Alberg, but a better result for the taxpayer in Murray-Hession. Finally, disgruntled landlords fail in their judicial review challenge to the upcoming restrictions on mortgage interest deductibility.

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