Insights - Wilberforce

Articles

Be careful what you assume: professional negligence claims against tax advisors following Mclean v Thornhill

To read and download this piece as a pdf, please click here. Commentary by Ram Lakshman The promoters of a scheme market it to investors, claiming that it will enable them to obtain certain tax advantages. The promotional materials state that... Read more

By Ram Lakshman
Thursday 5 May 2022

Articles

An artificial solution to an artificial problem – Tax avoidance and the Dukeries case

To read and download this piece as a pdf, please click here. Commentary by Fenner Moeran KC The recent case of Dukeries Healthcare Ltd -v- Bay Trust International Ltd [2021] EWHC 2086 (Ch) has highlighted an issue that practitioners who are... Read more

By Fenner Moeran KC
Thursday 14 April 2022

Articles

Standing in the Chancellor’s Shoes: Equitable Remedies in the Tribunals

To read and download this piece as a pdf, please click here. Commentary by Daniel Petrides Regular readers of this eBriefing will need no persuading of the labyrinthine nature of English tax law, even by the standards of Chancery practice.... Read more

By Daniel Petrides
Thursday 17 March 2022

Articles

Womble Bond Dickinson (Trust Corporation) Ltd (as trustee of the Stephris Trust) v No Named Defendant [2022] EWHC 43 (Ch): Taking action against potentially collusive actions?

To read and download this piece as a pdf, please click here. Commentary by Benjamin Slingo Introduction One way this case differs from most is obvious from its name. There was a claimant, but no defendant. Nevertheless, the court was... Read more

By Benjamin Slingo
Thursday 17 February 2022

Articles

Qualifying interests in possession: Restating the problem

To read and download this piece as a pdf, please click here. Commentary by Jamie Holmes Is it possible to taint an interest in possession, thereby losing its transitional protection under the Finance Act 2006 and triggering adverse inheritance tax... Read more

By Jamie Holmes
Thursday 23 September 2021

Articles

Trusts taxation reform: not today please!

To download and read this piece as a PDF, please click here. Commentary by Michael Ashdown. What are the principles underpinning the taxation of trusts, and does the law as it stands align with them? These were the two broad questions... Read more

By Michael Ashdown
Thursday 29 April 2021

Articles

An Enlightened Approach to Taxpayer Confidentiality: The Story of the First Income Tax

To download and read this piece as a PDF, please click here. Commentary by Paul Newman QC Confidentiality is a fundamental concept at the heart of the modern taxation system. The need to strike a balance between the taxpayer’s right to... Read more

By Paul Newman KC
Tuesday 6 April 2021

Articles

You raise me up; but for how much longer? CGT and the uplift on death

To download and read this piece as a pdf, please click here. Commentary by Simon Atkinson. The cost of the ongoing pandemic to the Exchequer is well documented. Late last year the OBR[1] forecast that over £270bn would be borrowed... Read more

By Simon Atkinson
Monday 1 February 2021