LEXISNEXIS_ICON4_SIGNINSign-in LEXISNEXIS_ICONS_SUPPORTHelp

Disclosure of tax avoidance schemes

View Private Client by content type:

News
Practice notes
Precedents
Q&As

Latest Private Client News

Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

The following Pensions news provides comprehensive and up to date legal information on Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

Administration of estates; Beddoe relief granted to executor

Administration of estates; Beddoe relief granted to executor

The following Private Client news provides comprehensive and up to date legal information on Administration of estates; Beddoe relief granted to executor

No costs protection after late withdrawal of Will challenge (Goodwin v Avison)

No costs protection after late withdrawal of Will challenge (Goodwin v Avison)

The following Wills & Probate news provides comprehensive and up to date legal information on No costs protection after late withdrawal of Will challenge (Goodwin v Avison)

HMRC settles US$1bn General Electric tax fraud lawsuit

HMRC settles US$1bn General Electric tax fraud lawsuit

The following Private Client news provides comprehensive and up to date legal information on HMRC settles US$1bn General Electric tax fraud lawsuit

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...

Beddoe applications

Beddoe applications

Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...

Trustees—removal of trustees

Trustees—removal of trustees

Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...

Precedents

Partial deed of revocation of lasting power of attorney

This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
Read More >
19th May
Precedents

Deed of revocation of ordinary power of attorney

This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
Read More >
19th May
Practice notes

Trustees—statutory powers of trustees

Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
Read More >
19th May
Q&As

At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?

At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
Read More >
19th May
Practice notes

Creation of trusts—blind trusts

Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
Read More >
Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
Read More >
19th May
Practice notes

Relief for income tax losses

Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Read More >
19th May
Practice notes

Assessment for residential accommodation

Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
Read More >
19th May
Q&As

Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?

Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
Read More >
Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes

Capacity to litigate

Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
Read More >
19th May
Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
Read More >
19th May
Practice notes

Costs and expenses in the Court of Protection

Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
Read More >
19th May
Practice notes

Acceptance in Lieu scheme and other heritage property reliefs

Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
Read More >
19th May
Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
Read More >
19th May
Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Read More >
19th May
Practice notes

Trust disputes—court jurisdiction and procedure

Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
Read More >
19th May

Most recent Disclosure of tax avoidance schemes content

Practice notes

Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs

Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICsThis Practice Note describes the rules on the disclosure of tax avoidance...
Read More >
22nd Sep
Practice notes

Promoters of tax avoidance schemes

Promoters of tax avoidance schemesFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be enacted as the...
Read More >
15th Sep
Practice notes

Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)

Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)FORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22...
Read More >
13th Sep
Practice notes

Disclosure of tax avoidance schemes—procedure

Disclosure of tax avoidance schemes—procedureFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be...
Read More >
13th Sep
Practice notes

Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]

Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This...
Read More >
6th Sep
Practice notes

Disclosable cross-border tax arrangements—DAC 6

Disclosable cross-border tax arrangements—DAC 6FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements...
Read More >
6th Sep
tag iconIn-house
Practice notes

Disclosure of tax avoidance schemes—SDLT

Disclosure of tax avoidance schemes—SDLTThis Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp...
Read More >
6th Sep
Practice notes

Penalties for enablers of defeated tax avoidance schemes

Penalties for enablers of defeated tax avoidance schemesFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected...
Read More >
6th Sep
Precedents

Disclosable cross-border tax arrangements—DAC 6—training materials [Archived]

Disclosable cross-border tax arrangements—DAC 6—training materials [Archived]ARCHIVED: These Training Materials have been archived and are not...
Read More >
6th Sep
Practice notes

Disclosure of tax avoidance schemes—IHT

Disclosure of tax avoidance schemes—IHTFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be enacted as...
Read More >
16th Aug

Popular documents

Subrogation in insurance and reinsurance

Subrogation in insurance and reinsurance

Subrogation in insurance and reinsuranceWhat is the right of subrogation?In the context of insurance and reinsurance, the right of subrogation entitles an insurer or reinsurer, having indemnified the (re)insured, to ‘step into its shoes’ to bring an action in the (re)insured’s name. For the purpose

Sale of treasury shares

Sale of treasury shares

Sale of treasury sharesA limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. Those shares are held in treasury and referred to as the company's treasury shares.The treasury shares regime is set out in CA 2006, ss

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretationThis Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international

Stay of proceedings—when can you apply to stay a claim?

Stay of proceedings—when can you apply to stay a claim?

Stay of proceedings—when can you apply to stay a claim?This Practice Note considers the question of when court proceedings can be stayed. It identifies scenarios in which a party may apply for a stay of proceedings, including to allow for: a jurisdictional challenge; arbitration; an attempt to