Dominic Lawrance and Rebecca Hollinshead co-author September’s Private Client review for Tax Journal
Dominic Lawrance, Partner, and Rebecca Hollinshead, Trainee Solicitor, co-author September’s Private Client review for Tax Journal.
See below 'Speed read' for a summary of the piece:
There is deep concern amongst advisers, particularly those within larger firms, following the publication of draft legislation requiring tax advisers to register with HMRC. Firms will need to consider their response to the legislation prior to its implementation in April 2026.
HMRC has issued new guidance on submitting 'correct and complete' tax returns, including taxpayers' obligations where several interpretations of the law are possible. Recent notable cases include two First-tier Tribunal decisions:
- Lexgreen Services Ltd: This case addresses the issue of whether a corporate settlor can be said to be alive.
- Masters: This case concerns the taxation of pension payments where the taxpayer is resident in a country with a beneficial treaty.
Lastly, they look ahead to the UK Autumn Budget.
Read the full piece in Tax Journal here.
