Teaching young lawyers old tax tricks
John Bunker discusses using nil rate band discretionary trusts to assist with resident nil rate band planning
John Bunker discusses using nil rate band discretionary trusts to assist with resident nil rate band planning
Mental element alone can satisfy definition of sport
Simon Davies, Michael Rogers, and Sandie Lyne consider the Guernsey case of Gresh v RBC Trust Company on mistakes as to tax consequences
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
Joint committee argues new fees amount to an inheritance tax by the back door
Treasury seeks higher contributions from lawyers while HMRC targets advisers who enable tax avoidance schemes
Following the media furore over the late Duke of Westminster’s estate, Eamonn Daly highlights the differences between legitimate tax arrangements and abusive avoidance
John FitzGerald advises executors on the operation of the government’s acceptance in lieu scheme
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
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