Private Client monthly highlights—September 2017

Table of contents

• Second Finance Bill 2017
• Government publishes Finance Bill 2017–19
• Finance Bill 2018
• Government publishes draft clauses for Finance Bill 2018
• Trusts
• High Court’s rectification of deeds decision consistent with other recent decisions
• Trusts registration service (TRS) deadline extended until 5 December 2017
• ECJ rules against UK on trust exit charge
• Powers of attorney and advance decisions
• Insufficient safeguards in the existing lasting power of attorney (LPA)

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Article summary

This month’s edition of Private Client highlights includes the second Finance Bill 2017 and Finance Bill 2018; the ECJ ruling that the UK’s trust migration charge breaches EU rules on freedom of establishment; insufficient safeguards for LPAs; the FTT’s finding in R v McGreevy v HMRC, of reasonable excuse for the late filing of a NRCGT tax return, and the need to obtain a legal entity identifier (LEI).