A6.1211 Personal issues

A6.1211 Personal issues

The following specialist areas may be considered by HMRC when seeking to check whether income or gains have been correctly taxed:

  1.  

    •     the settlements legislation which applies to individuals and trusts to prevent them securing a tax advantage by diverting income to another person

  2.  

    •     transfer of assets abroad. Where an individual resident in the UK has avoided UK tax by way of a transfer of assets abroad and enjoys income or benefits as a result of that transfer, HMRC may seek to tax the person on that income or benefit in the UK1

  3.  

    •     where an

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