IHT planning: more disclosures by Mark McLaughin

IHT planning: more disclosures by Mark McLaughin

Following a recently issued consultation document from HMRC, Mark McLaughlin looks at the a potential increase in workload for those involved with IHT planning. Many practitioners will be aware of the disclosure of tax avoidance schemes (DOTAS) provisions (the primary legislation for which is in FA 2004, Pt 7 as amended, with secondary legislation in. Read more

Residence, Domicile Brexit and UK Taxation by Jonathan Schwarz

Residence, Domicile Brexit and UK Taxation by Jonathan Schwarz

Jonathan Schwarz, Barrister, Temple Tax Chambers. Visiting Professor King’s College London. The slender majority referendum vote in favour of the UK leaving the EU has raised questions of tax residence and domicile in a dramatic way. If the UK proceeds to give notice under TFEU Article 50, British citizens resident in other EU Member States. Read more

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