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The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

The General Data Protection Regulation (GDPR) comes into effect on the 25 May 2018.

With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda.

Is a Family Investment Company for me?

A Family Investment Company (FIC) is a company to which the shareholders are different generations of a family.

CGT reliefs: The Ladykillers

I will never forget Mrs Wilberforce.

HMRC have recently had success with cases taken to the Advertising Standards Authority (ASA) in relation to misleading advertising by tax avoidance scheme promoters.

Barker v Baxendale Walker ([2017] EWCA Civ 2056) 

This was a civil case against the well-known tax adviser, Paul Baxendale Walker, in relation to certain employee benefit tr

As we approach the end of one tax year and the start of another many tax people take time to draw breath and consider all the other areas which they may not have had time to think about over the bu