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TRANSFER-OF-ASSETS-ABROAD


Hoey: you’d better PAYE up premium
Card image Hugh Gunson
Card image Guy Bud
Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
22 June 2022
Back to basics on transfer of assets abroad premium
Card image Josie Hills
Card image Abigail McGregor

Josie Hills and Abigail McGregor (Pinsent Masons) examine one of the oldest statutory tax avoidance regimes that continues to apply.

5 May 2022
Purpose and logic: Dunsby as a very modern tax case premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines a recent Upper Tribunal decision that demonstrates a modern approach to both the dividend taxing provisions and the settlement provisions found in ITTOIA 2005. 
7 January 2022
Contentious tax quarterly: Winter 2021 premium
Card image Adam Craggs
Card image Constantine Christofi
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
2 December 2021
Private client review for November 2021 premium
Card image Edward Reed
Card image Georgia Rawlinson
Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.
18 November 2021
The transfer of assets abroad regime after Fisher premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) discusses the TOAA provisions in the light of the Fisher decision and asks: what should taxpayers do now to avoid penal income tax charges on offshore transfers?
21 October 2021
Offshore trusts and onward gifts premium
Card image Fiona Poole
The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.
17 June 2021
Private client review for January 2021 premium
Card image Edward Reed
Card image Claire Tilbrook
Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.
20 January 2021
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
Private client review for April 2020 premium
Card image Andrew Goldstone
Card image Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.
15 April 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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