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TRANSFER-OF-ASSETS-ABROAD


The transfer of assets abroad regime after Fisher premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) discusses the TOAA provisions in the light of the Fisher decision and asks: what should taxpayers do now to avoid penal income tax charges on offshore transfers?
21 October 2021
Offshore trusts and onward gifts premium
Card image Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
17 June 2021
Private client review for January 2021 premium
Card image Claire Tilbrook
Card image Edward Reed
Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.
20 January 2021
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
Private client review for April 2020 premium
Card image Andrew Goldstone
Card image Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
The FTT’s recent approach to transfers of assets abroad premium
Card image Rory Mullan
Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed. 
17 October 2019
Private client review for October 2019 premium
Card image Andrew Goldstone
Card image Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.
17 October 2019
Private client briefing for October 2018 premium
Card image Andrew Goldstone
Card image Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.
 
18 October 2018
Importation of private aircraft into the EU by a non-EU resident premium
Card image Andre Anthony
Andre Anthony (CMS Cameron McKenna) explains the tax issues arising on the importation of a private jet into the EU by a non-EU resident.
 
9 December 2015
Boyle and contractor loan schemes premium
Card image David Whiscombe

David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC

9 January 2014
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