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

Cases Referenced

  • Burns v HMRC [2009] STC (SCD) 165
  • Carvill v IRC [2000] STC (SCD) 143
  • IRC v Pratt [1982] STC 756
  • Rialas v HMRC [2019] UKFTT 520 (TC) (to be reported in the next edition of Wills and Trusts Law Reports)
  • Vestey v IRC [1979] UKHL TC/54/503
  • Willoughby v IRC [1997] UKHL 29
  • X GmbH v Finanzamt Stuttgart – Körperschaften [2019] EUECJ C-135/17