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Issue : Vol 177, Issue 4551
24 May 2016
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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