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TAX-PLANNING


When tax goes wrong starpremium
Card image 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...
8 May 2024
Are trusts an appropriate vehicle to hold shares in a family business? premium
Card image Hayden Bailey
Hayden Bailey (Boodle Hatfield) considers the use of trusts as part of an ownership strategy for family businesses to enable succession planning.
18 March 2024
G Haworth and others v HMRC premium
Upper Tribunal finds FTT correctly tested place of effective management of trusts.
12 March 2024
Incorporation relief and ESC D32: a myriad of uncertainty premium
Card image 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.
31 January 2024
Wholly and exclusively: does a tax motive prevent deductibility? starpremium
Card image 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).
16 November 2022
A new era for the UK patent box premium
Card image Sarah Lord
Card image 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.
8 July 2021
Tax and technology: horizon scanning
Card image Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, explores how technology is changing the way we work and the skills we need.
1 July 2021
Back to basics: Pensions tax relief - where are we now? premium
Card image Rhys Thomas
Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.
17 June 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
DAC 6 update premium
Key points from the UK’s final regulations implementing DAC 6.
29 January 2020
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