Foundations: Back to basics

Stewart Jordan and David Kilshaw outline what the UK practitioner needs to know about foundations ‘Foundations do not, in our experience, occur regularly in the day-to-day business of a UK tax adviser. When they do occur, they are often unwelcome – simply because they are unusual and hence difficult to analyse.’ The purpose of the …
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Cases Referenced

  • The Commissioners for HM Revenue & Customs v Anson [2011] All ER (D)