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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
Georgia Rawlinson
Edward Reed
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
Claire Tilbrook
Edward Reed
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
Andrew Goldstone
Moustapha Hammoud
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
EDITOR'S PICK
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1 /7
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Anna Lucey
,
Constantine Christofi
2 /7
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3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
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Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
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FS Commercial Ltd v HMRC
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Mark Glenn Ltd v HMRC
J Hall v HMRC
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M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
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