Musings From Manchester: The net widens

A new consultation document from HMRC has important ramifications for the practitioner. Geoffrey Shindler reports ‘If you read through this document further, you will see not only that there is no proper definition of avoidance but rather it is assumed that, in the language of “1066 and All That”, avoidance is a bad thing and …
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Tax: Forging ahead

Imogen Buchan-Smith provides an update on changes to the UK tax treatment of non-doms and their structures ‘For non-doms who were considering leaving the UK prior to becoming deemed domiciled, the introduction of the new rules may encourage them to make the move earlier than they originally intended.’The Budget of 8 July 2015 saw the …
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Illegality And Trusts: The straight and narrow?

Patel v Mirza [2016] establishes a flexible approach towards the illegality defence. Gareth Keillor and Rosanna Pinker analyse the pros and cons ‘A flexible approach, which disposes of the automatic bar to relief if the claimant has relied on their own illegality, will provide new opportunities for claimants involved in illegality successfully to lodge claims.’It …
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Asset Protection: Unauthorised access

Peter Steen and Bethan Byrne consider firewall legislation and analyse the continued conflict with the English Family Division ‘This article explores what chinks there are in the armour of offshore jurisdictions and considers how efforts are increasingly being made to sidestep the firewall rules.’The current buzzwords of the offshore worlds are ‘transparency’ and ‘accountability’. In …
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Proprietary Estoppel: Considering detriment

William Batstone examines the Court of Appeal decision in Davies v Davies [2016] ‘Detriment need not be quantifiable financial detriment, but it must be substantial and it must be weighed against any countervailing benefits.’Tegwyn and Mary Davies have farmed in West Carmarthenshire since 1961 and they continue to do so now in their mid-seventies. They …
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Tax Planning: The gain plan

A recent case highlights the importance of meticulous implementation when tax planning. Emma Pearce explains ‘WT Ramsay v IRC [1981] was the leading authority on the approach to statutory interpretation adopted by courts to counter tax avoidance schemes.’This article discusses the First-tier Tribunal’s (FTT) decision in Trustees of the Morrison 2002 Maintenance Trust v HMRC …
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Probate: Laid to rest?

Alexander Drapkin discusses a recent case which indicates the factors the court takes into account in a dispute over where a body should be buried ‘The exercise of their authority in disposing of the deceased’s body would likely still have been subject to control by the court and so it was necessary to establish a …
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