Trusts: Shedding light on remuneration trusts

Mary Ashley reports on a rare taxpayer win Cases like Marlborough are helpful to reveal how HMRC will form its arguments when it wants a tribunal to look at the overall effect of an arrangement rather than the detail. Marlborough DP Ltd v The Commissioners for Her Majesty‚Äôs Revenue & Customs [2021] is a First-tier …
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Mistake: Ignorance is not bliss

A recent case underscores the criteria required to make out a case for mistake as a ground to set aside a trust. Rowan Cope explains A key element of the test for mistake is whether the claimant accepted the risk that the scheme may not work. In Dukeries Healthcare Ltd v Bay Trust International Ltd …
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