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Tax Trap: The Sections 80 and 82 Anomaly
This article identifies a tax trap for trusts with an initial interest in possession for the settlor.
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A Permanent Fog
We do not provide the text of this article because it was published before 1st January 2010.
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Bring in an Expert
We do not provide the text of this article because it was published before 1st January 2010.
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Blind Guides: The Professional Trustee Deemed Residence Rule – A Critique of HMRCs Guidance – Issue 6
We do not provide the text of this article because it was published before 1st January 2010.
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A Detailed Examination
We do not provide the text of this article because it was published before 1st January 2010.
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Prodigal Sons – The Problem and the Plan
We do not provide the text of this article because it was published before 1st January 2010.
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Meeting Points from LexisNexis Private Client Tax Conference 26 February 2009
We do not provide the text of this article because it was published before 1st January 2010.
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Case Note: Underwood v HMRC “A Dark Wood Where the Straight Way was Lost” – Issue 3
We do not provide the text of this article because it was published before 1st January 2010.
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Meeting Points from IBC Tax Planning for Non Domiciliaries Conference 26 November 2008
We do not provide the text of this article because it was published before 1st January 2010.
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The Interaction of Entrepreneurs Relief with Other Reliefs from Capital Gains Tax
We do not provide the text of this article because it was published before 1st January 2010.
Articles
No Surrender
We do not provide the text of this article because it was published before 1st January 2010.
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Case Note: Underwood v HMRC : Mysterium sub Silua Part 2
We do not provide the text of this article because it was published before 1st January 2010.
Articles
Tolleys Tax Planning for Landed Estates Meeting Points Part 2
We do not provide the text of this article because it was published before 1st January 2010.
Articles
Tolleys Tax Planning for Landed Estates Meeting Points Part 1
We do not provide the text of this article because it was published before 1st January 2010.
Articles
Case Note: Underwood v HMRC : Mysterium sub Silua Part I
We do not provide the text of this article because it was published before 1st January 2010.
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