• Home
  • Latest
  • Private Client Review for January 2020 from Tax Journal

Private Client Review for January 2020 from Tax Journal

Posted on 03 February 2020. Source: Tax Journal

Speed read: "In Routier and another, the Supreme Court rejected HMRC’s argument that a charity set up to build homes for the elderly in Jersey did not qualify for the IHT charity exemption. In Estate of Thomas (deceased), the Upper Tribunal allowed an appeal by personal representatives, assessing that, where land that attracts an inheritance tax charge is sold ‘off market’, the sale price should be the best price that could reasonably have been obtained for the land at the time of the sale. In Rogers and another, it was held that a notice under TMA 1970 s 8 to file a return does not have to be issued by a ‘flesh and blood’ officer of HMRC. HMRC has published its view that the situs of cryptoassets depends on the residence status of the beneficial owner."

Read the full article here.

How can we help you?

How can we help you?

Subscribe: I'd like to keep in touch

If your enquiry is urgent please call +44 20 3321 7000

Crisis Hotline

Emergency number:

COVID-19 Enquiry

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select a contact method

I'm a client

Please enter your first name
Please enter your last name
Please enter your enquiry
Please enter a value

I'm looking for advice

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select a department
Please select a contact method

Something else

Please enter your first name
Please enter your last name
Please enter your enquiry
Please select your contact method of choice