Sophie Dworetzsky and Catrin Harrison write for Tax Journal on the unexpected aspects of the rules on protected settlements
News & Insights
Buying residential property in England
There are two common forms of ownership of property in England: freehold and leasehold.
Hoist with his own petard? Henkes v HMRC, and the lessons that can be learned regarding domicile enquiries
In recent years HMRC have shown a growing interest in challenging taxpayers on their claims to being foreign domiciled
Protected settlements: tainted love
Practitioners continue to discover glitches in, and unexpected aspects of, the rules on protected settlements.