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Found 4897 Results | Page 1 of 490


Tax: The limitations of Ramsay

| Trusts & Estates Law and Tax Journal | December 2019

When will an NNDR tax avoidance scheme be subject to a successful challenge? Nicholas Trompeter examines a case that sheds light on the points considered


EU law: A question of interpretation

| Trusts & Estates Law and Tax Journal | December 2019

Christopher Salomons outlines the significance of the latest interaction between EU and UK law


Musings from Manchester: King Lear or Scrooge?

| Trusts & Estates Law and Tax Journal | December 2019

Geoffrey Shindler looks at the argument that senior citizens are disadvantaging younger generations by retaining their wealth


Trustees and mistake: Where are we now?

| Trusts & Estates Law and Tax Journal | December 2019

Laura Abbott reviews recent case law to discern current attitudes towards rectifying a genuine mistake


IHT and charities: Location, location, location

| Trusts & Estates Law and Tax Journal | December 2019

The Supreme Court decision in Routier confirms that the IHT exemption for charities can apply to charitable purposes outside the UK. Anthony Nixon and Clementine Burch discuss


Succession planning: Ham-fisted

| Trusts & Estates Law and Tax Journal | December 2019

Luke Busbridge considers the lessons from a recent case on handling farming partnerships


Family investment companies: Magic or myth?

| Trusts & Estates Law and Tax Journal | December 2019

Rebecca Durrant gives the lowdown on family investment companies



Insights by Penningtons Manches Cooper: Survival of the fittest

| The Commercial Litigation Journal | November 2019

Clare Arthurs and Nicole Finlayson stand on the touchline to witness privilege bouncing back


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