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Action points

08 April 2014
Issue: 4447 / Categories: For Action , Admin

Client planning for you and your colleagues

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  • With the news that the only or main residence election is very likely to be abolished for all UK homeowners from next April regardless of residence status now would be a good time to check that clients have made elections and/or are content with any already in place in the hope that they will be “grandfathered”.
     
  • Could the decision by the Court of Appeal that a painting constituted a wasting asset for the purposes of TCGA 1992 s 45 be relevant for any of your clients? It may be an unusual situation but the decision could set a useful precedent.

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