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Private Client Review for April 2019 from Tax Journal

Posted on 07 May 2019

Private Client Review for April 2019 from Tax Journal

Partner Andrew Goldstone from the Private Department provided a briefing for the April edition of Tax Journal. The briefing discusses the government's launch of a consultation on CGT principal residence relief, and other important updates.  

In Farrow v HMRC, the FTT set aside a personal liability notice issued to a company’s directors in respect of the company’s reporting failures. The latest edition of PCRT places greater emphasis on a tax adviser’s role in tax planning arrangements. In Villar v HMRC, the sale proceeds of an orthopaedic consultant’s practice were held to be capital rather than income. The gift aid donor benefits rules have been simplified from 6 April 2019. In Beadle v HMRC, the taxpayers failed in their indirect challenge to the validity of PPNs and APNs. A Treasury report robustly defends the new 12 year time limit for offshore discovery assessments. In Khan v HMRC, the FTT provided a useful overview of case law on trading versus investment.

Read the full article here.

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