Blog
Rayner my parade! The importance of specialist advice.
Jemma Brimblecombe
15 May 2017
United Arab Emirates - the latest "tax haven" to sign up to enhanced tax transparency
On the 21 April 2017, the United Arab Emirates (UAE) officially signed up to the Multinational Convention on Mutual Administrative Assistance in Tax Matters.
10 November 2016
Absolute Discretion - the right to be unreasonable?
Many modern trusts are fully discretionary. The trustees might be empowered to apply the trust assets “...for such one or more of the beneficiaries, in such shares, at such ages, and on such trusts as my trustees shall, in their absolute and uncontrolled discretion, decide".
24 October 2016
Ten reasons not to give away the family home
Today there are over 11 million people in the UK aged over 65, and nearly 80% own their own home. Unfortunately, giving away the family home (whether outright or into trust) tends to be a pretty bad idea for a number of reasons…
7 September 2016
HMRC publish details of new Worldwide Disclosure Facility
The Worldwide Disclosure Facility (WDF) opened on 5 September 2016 and gives people a final chance to come forward and clear up their tax affairs before HMRC begins to receive information under the OECD’s Common Reporting Standard (CRS) in 2017.
2 September 2016
Tax: a successful flip-flop
In this blog, we outline the tax implications of Bowring v HMRC, which concerned a scheme to reduce CGT on capital payments by a trust.
