Wendy Walton and Gemma Davies look at matters including the reversal of an FHL ruling
Ramsay is alive and well, writes Paul Davison
HMRC published new guidance on 8 May to help taxpayers decide whether they are resident in the UK.
HMRC has designated the London-based ICAP Securities & Derivatives Exchange (ISDX) as a recognised stock exchange under ITA 2007 s 1005(1)(b), and as a recognised stock exchange for inheritance tax purposes, with effect from 25 April 2013.
SI 2013/1111, SI 2013/1114 and SI 2013/1117
Application for transfers of assets into settlements to be set aside
Trustees’ exercise of power of advancement: whether invalid
“More than 100 of Britain's richest people have been caught hiding billions of pounds in secretive offshore havens, sparking an unprecedented global tax evasion investigation.
Ashley Greenbank and Nigel Doran consider the lessons for the tax litigation process that can be learned from the decided cases.
Simon Airey examines how the various new disclosure facilities compare with the LDF.