In Andrew Davies and Others v HMRC [2020] UKUT 0067, the Upper Tribunal (“UT”) dismissed the appeal of the taxpayers from the decision of the… Read More »Andrew Davies and Others v HMRC [2020] UKUT 0067
Corrado v HMRC [2019] UK FTT 275 (TC) BackgroundAn Follower Notice (“FN”) was issued on Mr Corrado because he had participated in a tax avoidance… Read More »Follower Notices: Corrado & Haworth
Whether or not there has been a disposal for capital gains tax purposes is obviously important. Where there hasn’t been a disposal (or deemed disposal)… Read More »CGT Disposal: Crowe v Appleby
This blog post part 1 in a series of blog posts that considers Follower Notices. It is a quick overview as it is easier to… Read More »FOLLOWER NOTICES: AN OVERVIEW
As many will know, domicile (whether it be as a matter of common law or whether it be deemed through statute) is an incredibly important… Read More »Deemed Domicile: Inheritance tax
Domicile is an important concept for both general law purposes and for tax purposes. So far as tax is concerned, it has recently become more… Read More »Domicile As a Matter of Common Law