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This lecture examines recent tax cases which are examples of ‘abusive tax collection’ by HMRC and which highlight HMRC’s unconscionable behaviour towards taxpayers.

This article contains a detailed analysis of the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.

This issue examines in detail the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.

This article considers the review of the Hastings-Bass principle by the Supreme Court in Futter v HMRC; Pitt & Holt v HMRC.

In this article the application of the provisions of IHTA 1984 ss. 74A-74C are considered as they apply to excluded property trusts and non-domiciled settlors.

This article considers by way of a case study the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C where interests in settled property in offshore trusts are acquired.

This issue discusses the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C and considers whether ‘tax avoidance is ethical’.

In this article an anomaly in respect of settlements creating interests in possession for a settlor and, or, his spouse when the property vests is examined taking into account IHTA…

This issue contains a ‘mixed bag’ of items including articles on HMRC’s warning on phishing emails, HMRCs’ consultation process, the Government’s u-turn on increasing cider duty and the use of…

This article examines the use of settlements to make effective gifts of assets whilst retaining control of those assets.

This article identifies a tax trap for trusts with an initial interest in possession for the settlor.