Following a very eventful period of tax changes, this issue covers a high level summary of the recent non-domiciled tax changes, the recent VAT tribunal decision on crisps, the upcoming inheritance tax changes to Business Property Relief (BPR) and Agricultural Property Relief (APR), the futureproofing benefits of using a personal holding company in preparation for the sale of a UK business, a case update on the fundamental conflict between the right to privacy versus the Automatic Exchange of Information and a summary of US/UK tax considerations for US/UK investors. In this Issue, we have also brought back our popular Tax Aware FAQ, this time answering the commonly asked question of whether a UK leaver should sell or rent their residential properties.
We are very happy to be joined by Harry Hart as co-editor for this Issue and those ahead. Details of the next Tax Aware publication and seminar will follow.
Please do let us know if you'd like us to consider anything in particular for the next Tax Aware seminar, publication or Tax Aware FAQ.
For now, we hope you enjoy this Issue and thank you for your continued support and readership.