The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile st...
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile st...
Before the sudden reforms of the inheritance tax rules in March 2006, there was a fundamental distinction betw...
There are not very many tools in the inheritance tax planning toolbox.
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership. ...
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in t...
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March...
The concept of domicile links an individual to a particular jurisdiction.
The concept of connected persons appears throughout the direct taxes legislation.
Recently, there has been much litigation about the procedural aspects of the tax code, including several decis...
In the January 2022 issue of Tax Adviser, we examined the changes that had been made to trusts from 18 Novembe...