Tax & Wealth structuring

Freelancing: a new era?

Despite some high-profile naysaying early on, the introduction of freelance solicitors may yet re-shape the legal landscape

When compensation can prove taxing

Elliot Elsey explains the tax treatment of compensation and the need for practitioners to secure expert advice from tax specialists

Tinkering with inheritance tax

Recommendations by the Office of Tax Simplification to streamline inheritance tax are not fundamental reform but are welcome, says Matthew Duncan

Teaching young lawyers old tax tricks

John Bunker discusses using nil rate band discretionary trusts to assist with resident nil rate band planning

Bridge a sport for VAT purposes, says AG opinion

Mental element alone can satisfy definition of sport

Revisiting the principles of equitable mistake

Simon Davies, Michael Rogers, and Sandie Lyne consider the Guernsey case of Gresh v RBC Trust Company on mistakes as to tax consequences

All present and correct

In view of the strict penalties for failing to correct tax errors, John Cassidy advises solicitors to make sure clients with offshore affairs have them reviewed without delay