Macfarlanes

Mutual wills are the stuff of legal cautionary tales. These unusual devices typically involve a married couple entering into wills in...

The Covid-19 pandemic has caused severe disruption in international travel, with many stranded in countries they do not call home. While...

The STEP Contentious Trusts and Estates Special Interests Group has this week written a case update on a Swiss case which may appear...

The Upper Tribunal in HMRC v Sippchoice Ltd [2020] UKUT 0149 (TCC) has ruled that “transfers of non-cash assets made in satisfaction of...

On 28 May 2020, the Italian tax authorities issued a ruling on how UK pension funds that hold assets through certain tax-transparent...

What do an unmown meadow, a paddock and a gentleman’s agreement to use land adjacent to their house have in common? All are insufficient...

On 31 March, 12 jurisdictions which are deemed by the OECD to have “no or only nominal tax” (including Bermuda, the BVI, the Cayman...

A recent announcement from the German finance ministry is a reminder of the need for business owners and family shareholders to plan any...

So-called "discovery assessments" have featured in the UK tax system since at least 1803, but the concept continues to evolve. What is a...

Contrary to the position in many other countries, a child has no automatic right to a share of the estate of a deceased parent in England...

Transparency has been a major global focus in recent years, leading to the introduction of measures such as the Common Reporting...

There has been public debate over using wealth taxes as a way to fund the massive government spending during the Covid-19 pandemic. But...

The decision by the United Kingdom Supreme Court in HMRC v Tooth published on Friday is notable for rejecting the existence of staleness...

The FT has reported that the Office for Budget Responsibility’s forecasts for public borrowing may well be overstated. If true, the...

Back in March I wrote about the Treasury Committee’s report entitled Tax after Coronavirus which considered, amongst other things, a...

Tax practitioners dealing with motive-driven tax reliefs, exemptions or anti-avoidance rules can get caught in seemingly futile debates...