The UK Tax Bulletin for June 2020 is published here and you can now subscribe for a copy direct to your mailbox via the FCTC Resources page. Peter Vaines’ latest edition is a treat for all those practitioners out there longing for their next set of yellow and orange books. Is anyone else wondering how to get a set delivered to home? There is an extremely helpful analysis of some key Finance Bill provisions, including the troublesome retrospective changes to inheritance tax and excluded property trusts. Mr Vaines also highlights an interesting interpretation of the sale of goodwill on incorporation of a partnership, the FTT’s detailed analysis of bare trusts and the Upper Tribunal’s view on notional transactions.