Tax & Technical
Firms struggle to meet economic substance rules
With clients urged not to go ‘jurisdiction shopping’ to find the most attractive regime
FCA to focus on liquidity and platforms in light of Woodford
Andrew Bailey says lessons learned from Equity Income suspension could require rule changes
Time crunch for HMRC to appeal top slicing tax relief ruling
Judgement has ‘widespread consequences’ for financial planners
Same-sex couple wins Hong Kong tax appeal
British expat married to civil servant will have spousal benefits after landmark case
UK adult children missing out on a pension tax loophole
Parents can give their grown offspring a ‘triple boost and improve their long-term financial security’