HMRC v Fisher & ors WTLR(w) 2021-14

Wills & Trusts Law Reports | Web Only

Offshore trusts: A taxing business

A successful taxpayer appeal against HMRC has lessons on how the courts will interpret legislation on the transfer of assets abroad. Remi Aiyela explains ‘Even though Mr Rialas orchestrated the purchase side of the transaction as HMRC claimed, it was stretching the meaning of the word “procure” beyond breaking point to suggest that the fact …
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