We are excited to announce that the sixth edition of the FCTC Digest is available now and you can access your copy here. Our sixth edition deals with the following:-
• Deductibility of debts for IHT purposes – Patrick Soares
• Stale or simply out of date? A consideration of HMRC’s discovery procedures – Patrick Way QC and Dilpreet K Dhanoa
• An introduction to State Aid and taxation, and to the new system of control of fiscal subsidies – Philip Baker QC
• Notional transactions – an alarming trend – Peter Vaines
• IHTA 1984 section 39A and the amazing nil rate band – Katherine Bullock
• Loan transfers – David Southern QC
Happy reading!