The fifth edition of the Field Court Tax Chambers Digest is now available to download and read on our website. Containing six fascinating articles from a selection of the UK’s leading tax barristers, this edition promises to be one of our most interesting yet! The articles in this edition are:
- Partitions of investment properties among the joint owners can resolve family problems but note the Inheritance Tax wrinkle – Patrick C Soares
- The new SDLT regime which applies to non-residents who purchase UK properties – Patrick C Soares
- Boston Tea Party Part Two: Not tea this time, but DST! (The new Digital Services Tax) – Patrick Way QC
- Omitting to exercise a right: A feline conundrum – Peter Vaines
- Pooling land to sell to developers – Katherine Bullock
- IHT and interest free loans repayable on demand – wherein lies the gift? – Dilpreet K. Dhanoa
You can read the FCTC Digest here or subscribe to have all future editions sent straight to your inbox as soon as they are released.