In The Quentin Skinner 2005 Settlements v HMRC [2019] TC7312 the FTT approved an Entrepreneurs relief claim on a sale of shares by a trust: the 1 year period did not have to be met by a qualifying beneficiary if they already met the personal company conditions for shares held personally.

Starting work, what kind of worker are you? What are the special rules for certain types of worker?

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This time: Off-payroll working rules will increase your chances of investigation. Is software ready for the CIS VAT reverse charge? The latest trusts and estates newsletter and changes to employee fuel rates.

Up to 170,000 Personal Service Companies (PSCs) are likely to be affected by the Off-payroll working rules which come in from next April according to HMRC. These changes could result in a windfall of IR35 tax Discovery cases for HMRC and a resultant tax-hell for PSCs and their owners.

HMRC's latest Trusts and Estates newsletter contains some useful information. Here is our enhanced version.