EXCLUDED-PROPERTY-TRUSTS

Foreign property added to excluded property settlement when deemed domiciled is not relevant property

Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.

Nicholas Harries

Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of the Court of Appeal's judgment in Dreelan.

EDITOR'S PICK

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

1 /7

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

2 /7

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

3 /7

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

4 /7

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

5 /7

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

6 /7

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

7 /7

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

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Corporate Taxes

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EXCLUDED-PROPERTY-TRUSTS

EDITOR'S PICK