EBTS

High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules.

EBTs and penalties for inaccuracies in returns: Delphi Derivatives Ltd v HMRC [2023] UKFTT 722 (TC) (18 August) is the second decision on the Clavis Herald avoidance scheme in recent weeks. The scheme involved an EBT but its structure was...

Graeme Whitfield

Liz Hunter

Liz Hunter and Graeme Whitfield (KPMG) examine the new registration requirements for EBTs and EOTs.

Mike Lane

Zoe Andrews

Deeming rules, debits, partnerships and pension funds all feature within this month's update, by experts at Slaughter and May.

Matthew Findley

Dominic Stuttaford

The after-effects of the Rangers decision are being felt beyond the tax tribunals. Dominic Stuttaford and Matthew Findley (Norton Rose Fulbright) review lessons from two recent cases on directors' duties for unpaid PAYE and NICs relating to unsuccessful EBT schemes.

Jon Preshaw

Natalie Martin

Jon Preshaw and Natalie Martin (PwC) identify areas of possible risk.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) picks out some highlights in a year of political and economic turmoil.

Karen Cooper

Karen Cooper (Cooper Cavendish) examines the impact of the recent Supreme Court decision on employee benefit trusts, and speculates on HMRC’s approach to similar structures.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide the monthly update on the taxation of private clients.

Nigel Doran

Ashley Greenbank

It seems that HMRC will finally achieve its objective of taxing all but the very oldest of loans made by EBTs by the end of 2018/19. Ashley Greenbank and Nigel Doran (Macfarlanes) explain.

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