Tax planning & anti-avoidance

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A Life-Line?
A curious question of construction may extend the application of Business Property Relief.
Look before you leap
The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation…
‘And if a stranger sojourn with thee in your land, ye shall not vex him …’
The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s…
Tolley’s Estate Planning 2023-24
Tolley's Estate Planning written by Sharon and Simon McKie
An Extended Break?
Batten v. HMRC is a case on the SRT in which the pre-SRT rules were in issue and…
Unappealing odds
The risks of tax litigation are stacked against the taxpayer. The rewards of success in fiscal litigation must…
Unconvincing promotions
Many years after most responsible advisers abandoned recommending tax avoidance schemes to their clients because they were no…
Artificial Tax Planning
Tax planning normally involves planning not to pay tax, or at least to reduce the amount of tax…
Valuable Expertise?
Valuation, it is often said, is not an art but a science.  A recent case suggests that it…
Low standards
Many years after tax avoidance ceased to be effective in the UK, a few fly-by-night operatives continue to…
‘From ignorance our comfort flows …’
In estate planning, family members often have to act together.  In order for them to do so, however,…