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Hoist with his own petard? Henkes v HMRC, and the lessons that can be learned regarding domicile enquiries

United Kingdom - July 8 2020 In recent years HMRC have shown a growing interest in challenging taxpayers on their claims to being foreign domiciled, despite the…

Catrin Harrison, Hugh Gunson.

Another fine mess: imminent changes to the IHT excluded property rules

United Kingdom - June 29 2020 The Finance Act 2020 will include some subtle but significant changes to the rules regarding so-called ‘excluded property trusts’ in the inheritance…

Catrin Harrison.

Another fine mess: imminent changes to the IHT excluded property rules call for urgent action by trustees

United Kingdom - June 29 2020 Urgent action may be required to prevent disastrous inheritance tax consequences for settlors of excluded property trusts. The Finance Act 2020 will…

Catrin Harrison.

Deemed to fail: Fowler v HMRC

United Kingdom - May 22 2020 Statutory provisions which deem something to be the case that is not, in reality, true are relatively common. These 'statutory fictions' are…

Now a Bit more certain: the legal status of Bitcoin

United Kingdom - February 28 2020 For some years, the legal status of Bitcoin and other cryptocurrencies has been a subject of controversy: are these "exchange tokens" property, as a…