Dec 10, 2021 Who is the Settlor? By Pippa Goodfellow Can somebody who hasn’t added assets to a trust ever be a settlor? The recent Upper Tribunal (UT) decision in Dunsby v HMRC confirms that...
Oct 29, 2021 Are HMRC’s conclusions reasonable? By Paul Hardwick HMRC v Sukhdev Mattu [2021] UKUT 0245 (TCC) is a recent application by HMRC to apply a tax-related penalty on Mr Mattu for alleged...