General principles of tax avoidance

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Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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19th May
Practice notes
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
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...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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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?We assume you refer to the situation when...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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19th May
Practice notes
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent General principles of tax avoidance content

Q&As
Should I consider whether Ramsay applies to my transaction?The Ramsay principle is an approach to statutory interpretation that has been developed by...
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31st Jul
Practice notes
IHT—anti-avoidance provisionsSTOP PRESS relating to Finance Act 2021: Finance Act 2021 (FA 2021) contains a number of measures, taking effect from...
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31st Jul
Practice notes
The GAAR advisory panelThe general anti-abuse rule (the GAAR):•counteracts (by the making of adjustments on a just and reasonable basis by HMRC or the...
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31st Jul
Practice notes
The GAAR procedureSTOP PRESS: Finance Act 2021 (FA 2021) has, in relation to tax arrangements (within the meaning of the GAAR) entered into at any...
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31st Jul
Practice notes
Ramsay as a guide to statutory constructionLexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this...
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31st Jul
Practice notes
Accelerated payment noticesThe Finance Act 2014 (FA 2014) introduced the concepts of an accelerated payment notice (APN) and a partner payment notice...
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Produced in partnership with Keith Gordon of Temple Tax Chambers 31st Jul
Practice notes
The general anti-abuse rule (GAAR)STOP PRESS: Finance Act 2021 (FA 2021) has, in relation to tax arrangements (within the meaning of the GAAR) entered...
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31st Jul
Practice notes
Scottish general anti-avoidance rule (Scottish GAAR)The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through...
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Produced in partnership with Andrew Ford of Barr & Ford Limited 30th Jul
Practice notes
Follower noticesSTOP PRESS: Finance Act 2021 has, with effect from Royal Assent, reduced the maximum level of a standard follower notice penalty to...
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Produced in partnership with Keith Gordon of Temple Tax Chambers 30th Jul

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