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Exercising the Mind

 
Eugene Tuz the first Technical Editor of The Tax Journal and now a Consultant to Dominion (www.expertsinwealth.com) tells us what is exercising his mind all these years later
 
Employee trusts have been around for even longer than The Tax Journal — on which many happy returns — and even longer than I have. Those who read the recent Spotlight 5 could be forgiven for reaching the immediate conclusion that employee trusts had now been consigned to the dustbin of history. That is not the right view even if HMRC wishes it were. While it is always helpful for HMRC to make known its views possibly the least that can be expected from a public service operation it would be better if there...

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