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104 results for: private client
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In the recent case of Murphy v HMRC, Chamberlain J agreed with HMRC’s interpretation of extra-statutory concession B18. He found that UK...

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At the end of 2018, various jurisdictions introduced economic substance legislation, requiring certain entities to demonstrate...

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Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

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The judgment handed down by the Royal Court of Jersey in the matter of the May Trust has provided an interesting insight into not only...

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The Law Society held their annual Private Client Section conference on 1 and 2 July, which rounded off with a talk on the future of legal...

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This is the question which HMRC asked itself, 12 wealthy individuals and 25 agents of wealthy individuals, in a recently published report

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The case of Balhousie Holdings Ltd v HMRC concerned the zero-rated supply of a newly constructed care home. The key issue was whether the...

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Tax practitioners dealing with motive-driven tax reliefs, exemptions or anti-avoidance rules can get caught in seemingly futile debates...

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The global transition towards net zero will fundamentally change the dynamics of the world’s largest companies. Responsible investing...

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The Office of Tax Simplification (OTS) is in the process of exploring a potential change to the end of the UK tax year for individuals.

As...

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Back in March I wrote about the Treasury Committee’s report entitled Tax after Coronavirus which considered, amongst other things, a...

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An old saying goes “put not your trust in money; put your money in trust”. Is this still true when so many trusts now need to be...

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The FT has reported that the Office for Budget Responsibility’s forecasts for public borrowing may well be overstated. If true, the...

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The decision by the United Kingdom Supreme Court in HMRC v Tooth published on Friday is notable for rejecting the existence of staleness...

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There has been public debate over using wealth taxes as a way to fund the massive government spending during the Covid-19 pandemic. But...

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Transparency has been a major global focus in recent years, leading to the introduction of measures such as the Common Reporting...