Tax update, March 2017

Published on 01 March 2017

In this month’s update we report on HMRC’s Spotlight 36 which has been issued in respect of planning designed to circumvent the loan taxation rules in Part 7A ITEPA; new draft legislation in relation to the taxation of non-domiciled individuals and a recent report by the Public Accounts Committee on the taxation of high net worth individuals.

We also comment on three recent cases concerning misfeasance in public offce; the transfer of a pension fund to a personal pension plan and motor racing sponsorship payments made to a family member.

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