Teaching young lawyers old tax tricks
John Bunker discusses using nil rate band discretionary trusts to assist with resident nil rate band planning
27 June 2017
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Tax & Wealth structuring
Bridge a sport for VAT purposes, says AG opinion
Mental element alone can satisfy definition of sport
19 June 2017
Revisiting the principles of equitable mistake
Simon Davies, Michael Rogers, and Sandie Lyne consider the Guernsey case of Gresh v RBC Trust Company on mistakes as to tax consequences
3 May 2017
All present and correct
In view of the strict penalties for failing to correct tax errors, John Cassidy advises solicitors to make sure clients with offshore affairs have them reviewed without delay
3 May 2017
Probate fee hike may not be legal, say MPs
Joint committee argues new fees amount to an inheritance tax by the back door
6 April 2017
NIC rise will see ‘big law firm partners’ pay a little more
Treasury seeks higher contributions from lawyers while HMRC targets advisers who enable tax avoidance schemes
9 March 2017
Tax planning for everyone
Following the media furore over the late Duke of Westminster’s estate, Eamonn Daly highlights the differences between legitimate tax arrangements and abusive avoidance
22 December 2016
Assets in the attic
John FitzGerald advises executors on the operation of the government’s acceptance in lieu scheme
25 October 2016
Post-Osborne estate planning
With a new chancellor of the exchequer at the helm, John Bunker urges lawyers not to lose sight of the reforms introduced by his predecessor
12 October 2016
About time
Following the long-awaited consultation on reforms to the taxation of non-doms, Kate Johnson issues a plea to the government to give practitioners the time to advise clients clearly in future
7 October 2016
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