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Transfer of assets abroad
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Transfer of assets abroad
TRANSFER-OF-ASSETS-ABROAD
Private client review for November 2021
Edward Reed
Georgia Rawlinson
Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.
The transfer of assets abroad regime after Fisher
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?
Offshore trusts and onward gifts
Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
Private client review for January 2021
Edward Reed
Claire Tilbrook
Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.
Davies: transfer of assets abroad
The tax avoidance anomaly.
Private client review for April 2020
Moustapha Hammoud
Andrew Goldstone
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a
monthly update.
The FTT’s recent approach to transfers of assets abroad
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.
Private client review for October 2019
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.
Private client briefing for October 2018
Andrew Goldstone
Stuart Adams
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.
Importation of private aircraft into the EU by a non-EU resident
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.
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3
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Rebecca Seeley Harris
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Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
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Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
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Katharine Wadia
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Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
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7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
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Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
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Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
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Ask an expert: Dividend planning under the new close company reporting regime