Mark McLaughlin Associates

In this edition of Practice Update:

1. Income Shifting – A look at the proposed new rules, including some practical points.
2. Capital distributions on a winding up – Why Companies Act 2006 signals the demise of ESC C16.
3. Clearance from HMRC – Achieving certainty using the new clearance pilot, and beyond.
4. The transferable nil rate band – Implications for IHT planning involving spouses (and civil partners).

[Download version (pdf): Download]

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