I am preparing a 2017/18 tax return for a deceased client. There are chargeable event gains of £66,000 and other income of £41,000, resulting in a reduction to the personal allowance. Using the calculations in Tim Good's Taxation article of 27 September 2017, top slicing relief would be due but I am aware that HMRC have rejected this analysis and it appears that no relief would be due using their calculation.
I would be grateful for any views on whether to recommend to the executors that we follow Tim Good's advice and submit the return using his calculation method or to follow the HMRC calculation and not claim TSR. A further option would be to submit the return without the Tax Calculation pages.