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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
Tax efficient gifting – a silver lining of COVID-19
If there is a silver lining in the current economic situation it might be that it creates opportunities for tax efficient gifts to be made.
Another fine mess: imminent changes to the IHT excluded property rules
The Finance Act 2020 will include some changes to the rules regarding ‘excluded property trusts’ in the inheritance tax legislation.
Latest views on whether we will have an interim budget
Sophie Dworetzsky looks at what new measures might come into force
Covid-19 pushes the government to gift time, lend money and provide clarity
The government has announced measures to ease the financial burden for businesses and individuals in response to the Covid-19 outbreak.
Expats in Switzerland - Join the crowd (Part 2)
Wills for Brits living in, or with assets in, Switzerland
If you are British and live abroad the jurisdiction governing the execution of your Will may be more unclear than you would expect.