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Issue : Vol 177, Issue 4551

Issue : Vol 177, Issue 4551

24 May 2016
IN THIS ISSUE

Absolutely nothing.

The reputation of a tax adviser is most important and the lessons to be learned from the Lunn case.

The implications of the changes to the inheritance tax rules for UK resident non-domiciles in the Finance Bill 2016.

Surprising results.

What constitutes a valid closure notice? A review of the Court of Appeal’s recent decision in CRC v Bristol and West plc.

Eligibility for business property relief when company is owned equally.

Is the adaptation of a novel for the screen ‘creative’ for the averaging of profits?

Can the sale of a conacre letting ever be eligible for rollover relief?

Advice is needed on the VAT implications of the sale of antique watches.

Dodgy dealings; Farmland sale; Residential reliefs; Share reclassification

Three government advisory services will be revamped.

Offshore owners will have to register ownership.

And the winner is....

Changes to entrepreneurs’ relief cause peak in wind-ups.

The value of shares has become negligible.

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