The title of this article has biblical connotations. The Bible’s Book of Proverbs states, “Without counsel plans fail, but with many advisers they succeed”; also: “Plans are established by counsel;...
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Making a gift? Avoid the ‘settlements’ trap: Gifts of assets between spouses or civil partners, and when the ‘settlements’ anti-avoidance rules might apply
29th April 2014
It is not uncommon in married couples (or civil partnerships) for one spouse (or civil partner) to be a higher or additional rate taxpayer, and for the other to pay tax at the basic rate, or to pay...
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