05 Jun, 2023 Trust Services Sanctions Guidance: including the thorny issue of persons connected with Russia By Helen Harvey Joshua Rutt On 30 May 2023, the Office of Financial Sanctions Implementation (OFSI) published a blog to clarify the scope of trust services...
27 Jul, 2021 ESC B18: limitations to the tax credit available for UK beneficiaries of non-UK resident trusts By Robin Vos In the recent case of Murphy v HMRC, Chamberlain J agreed with HMRC’s interpretation of extra-statutory concession B18. He found that UK...