Peter Vaines’ latest Tax Bulletin is available now. Kicking off 2026, Peter discusses several issues that will be keeping him busy for many years to come. Peter considers difficult questions surrounding open market valuations, he explains the new interaction between income tax and IHT on pensions. Finally, Peter discusses the Upper Trinunal’s decision in Alimahomed v HMRC TC 9178, about the meaning of remittance – an issue that won’t be going away any time soon.
Please find a copy of the Tax Bulletin here.
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