David Bird
Solicitor, Paris Smith
Articles
With the third Finance Act of the year to be published shortly, it has been a rollercoaster period for practitioners, writes David Bird Hastings-Bass is the rule that keeps on giving, says David Bird David Bird considers the question of residence for tax purposes, and the potential benefits of an employer funded retirement benefit scheme David Bird explains the new system of tax appeals, and looks at recent cases on trusts, inheritance tax and capital gains tax and a new disclosure opportunity for offshore accounts David Bird considers written agreements, the main provisions of the Perpetuities and Accumulations Bill, the new tax tribunal system, interest rates and the highlights of the Budget David Bird considers recent cases on business property tax relief, shares as consideration for a loan and residence issues, and the changes to HMRC interest rates 
