Tax & Wealth structuring

When compensation can prove taxing

Elliot Elsey explains the tax treatment of compensation and the need for practitioners to secure expert advice from ta

23 Oct 2019

Tinkering with inheritance tax

Recommendations by the Office of Tax Simplification to streamline inheritance tax are not fundamental reform but are welcome, says Matthe

23 Oct 2019

Teaching young lawyers old tax tricks

John Bunker discusses using nil rate band discretionary trusts to assist with resident nil rate ban

27 Jun 2017

Bridge a sport for VAT purposes, says AG opinion

Mental element alone can satisfy definition o

19 Jun 2017

Revisiting the principles of equitable mistake

Simon Davies, Michael Rogers, and Sandie Lyne consider the Guernsey case of Gresh v RBC Trust Company on mistakes as to ta

03 May 2017

All present and correct

In view of the strict penalties for failing to correct tax errors, John Cassidy advises solicitors to make sure clients with offshore affairs have the

03 May 2017

Probate fee hike may not be legal, say MPs

Joint committee argues new fees amount to an inheritance tax by the bac

06 Apr 2017

NIC rise will see ‘big law firm partners’ pay a little more

Treasury seeks higher contributions from lawyers while HMRC targets advisers who enable tax avoidanc

09 Mar 2017