Welcome to the December issue of Private Client.
We begin the issue with a round-up of some news in brief, including details of a recent judgement on Private Residence Relief, where the taxpayer had purchased a property off-plan, and also a warning for people to be on guard against fraudsters claiming to be from HM Revenue & Customs.
Our second article looks at philanthropy and the many ways you can give to charity in a tax efficient manner, from payroll giving through to setting up your own charitable foundation.
Finally, with the 31 January self-assessment tax return filing deadline approaching, we look at the available tax reliefs and allowances you may be able to claim before filing your tax return.
As ever, I hope you find this issue interesting and informative. Please feel free to contact me if you have queries on any of the topics raised here.
Coll Murchison-MacDonald, Editor
