Macfarlanes

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2 results for: settlements code

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

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...