Disputes with HMRC: appeals

View Private Client by content type:

Latest Private Client News

Featured Private Client content

Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
Read More >
Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
Read More >
9th Nov
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
Read More >
9th Nov
Practice notes
The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
Read More >
9th Nov
Practice notes
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
Read More >
Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
Read More >
Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
Read More >
Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
Read More >
9th Nov
Practice notes
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
Read More >
9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
Read More >
9th Nov
Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
Read More >
9th Nov
Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
Read More >
9th Nov
Practice notes
When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
Read More >
9th Nov
Precedents
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 >
9th Nov
Practice notes
An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
Read More >
Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
Read More >
Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Most recent Disputes with HMRC: appeals content

Practice notes
This Practice Note explains the special provisions that pertain to VAT in relation to costs that are the subject of either summary or detailed...
Read More >
15th Apr
Precedents
Filed on behalf of the [insert party eg [Claimant OR Appellant] or [Defendant OR Respondents]]Number of witness statement: [insert eg first]Date:...
Read More >
12th Apr
Practice notes
Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus (COVID-19) pandemic. This...
Read More >
9th Apr
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 9th Apr
Practice notes
The Human Rights Act 1998 (HRA 1998) imposes a duty on all public authorities in the UK to act in a manner that is compatible with rights under the...
Read More >
Produced in partnership with Eric Metcalfe of Monckton Chambers 9th Apr
Practice notes
The European Convention on Human Rights (ECHR) was adopted by the Council of Europe in 1950. The ECHR sets out the rights and freedoms which the...
Read More >
Produced in partnership with Alexander Campbell of Field Court Chambers 9th Apr
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 2nd Apr
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 26th Mar
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 24th Mar
Practice notes
Effective preparation of bundles is an essential element of a smooth, orderly hearing and something which practitioners should keep in clear focus as...
Read More >
Produced in partnership with Quinn Emanuel Urquhart & Sullivan UK LLP 23rd Mar
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
Produced in partnership with Dr. Alex Williams of Cornerstone Barristers 10th Mar
Practice notes
FORTHCOMING CHANGE: The Ministry of Justice is consulting on proposals to amend arrangements for obtaining permission to appeal from the Upper...
Read More >
Produced in partnership with Anne Redston 1st Mar
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 25th Feb
Practice notes
Coronavirus (COVID-19) impact on tribunals: For information on the coronavirus implications for appeals to, and hearings at, the tax tribunals, see...
Read More >
Produced in partnership with Anne Redston 25th Feb
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 25th Feb
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 23rd Feb
Practice notes
This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
Read More >
Produced in partnership with Anne Redston 23rd Feb
Precedents
TC/[insert year]/[insert case number]In the first tier tribunal(Tax chamber)Between:[Name of appellant]AppellantandThe commissioners for her majesty’s...
Read More >
17th Feb
Precedents
TC/[insert year]/[insert case number]In the first tier tribunal(Tax chamber)Between:[Name of appellant]AppellantandThe commissioners for her majesty’s...
Read More >
17th Feb

Popular documents