Tax: Testing the waters

Trusts & Estates Law and Tax Journal | June 2017

Steve Appleton and Joshua Eaton outline HMRC’s new approach to trusts and the taxation of index-linked loans

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HMRC: Tax Britannica

Trusts & Estates Law and Tax Journal | December 2016

Hayley Watson and Duncan Bailey examine HMRC’s proposal to penalise ‘enablers’ of tax avoidance schemes

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