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• Deductibility of debts for IHT purposes – Patrick Soares • Stale or simply out of date?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