New Articles Available on Legislative Changes

The lecture notes from last week’s Tax Chambers, 15 Old Square seminar on Legislative Changes for 2012/13 have been added to the Articles section of the website…

The articles are:
James Kessler QC on The Annual Residential Property Tax;
Rory Mullan on The Amendments to Section 13 TCGA 1992 and the Transfer of Assets Abroad Code; and
Oliver Marre on The Inheritance Tax Spouse Exemption.