Legal update
The DPA 2018 broadens the 'legal privilege' defence to allow law firms to resist subject access requests to the extent that documents are the subject of a duty of confidentiality
Press release
Combining the mixed fund rules and the cleansing rules presents opportunities, but non-doms must act now as the chance to 'cleanse' mixed funds is only available until 5 April 2019.
A case this year has at long last seen HMRC lose a challenge on the availability of IHT relief on a holiday cottage business.