The gift that keeps on giving

At last, we have an interesting inheritance tax case which is a rare thing indeed. This is an unusual one because…

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Make sure you have a written agreement in sale and leaseback transactions

There are various reasons why owners of freehold property will want to carve out leasehold interests. For example, this can be…

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Consider resisting six-year discovery assessments

Anecdotally, we are aware of quite a few discovery assessments which are being raised by HMRC beyond four years after the…

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