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Private Client Review for February 2020 from Tax Journal

Posted on 29 February 2020. Source: Tax Journal

Speed read: "In A Allam, the FTT provided guidance on the definition of ‘trading’ for entrepreneur’s relief purposes and ‘investments’ for business investment relief purposes. An All-Party Parliamentary Group has published proposals to abolish inheritance tax and replace it with a gift tax. In response to its consultation on extending the trust registration service in light of the Fifth Anti Money Laundering Directive, the government has published draft implementing regulations."

Read the full article here.

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