TAX-PLANNING

IHT implications under Forfeiture Act: Under the Forfeiture Act 1982, a person who has unlawfully killed another person cannot benefit from that person’s estate. However, where in the opinion of the court the justice of the case requires...

David Alcock

Ritchie Tout

David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Azets) explain why these structures are increasingly under the spotlight.

Offshore employment: Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) concerns the so-called host employer rules which apply where the ‘personal services’ of individuals employed by a foreign employer are ‘made...

Michael Thomas KC

The position should be calmly evaluated at an early stage in order to put an appropriate strategy in place, writes Michael Thomas KC (Pump Court Tax Chambers). Easy to say in theory, but not always so easy to execute in practice...

Hayden Bailey

Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.

Upper Tribunal finds FTT correctly tested place of effective management of trusts.

Gordon W Buist

Gordon W Buist (EQ Accountants) explains how the publication of Spotlight 63 on landlord tax planning schemes has exposed a fundamental flaw with incorporation relief from CGT.

Ross Birkbeck

Can arrangements designed to reduce a business’s tax bill still be wholly and exclusively for the purposes of its trade? HMRC seems not to think so, writes Ross Birkbeck (Old Square Tax Chambers).

Sarah Lord

Andy Jacott

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.