Seek wise counsel: How to instruct tax barristers, and the potential benefits of doing so

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;... Read more

Making a gift? Avoid the ‘settlements’ trap: Gifts of assets between spouses or civil partners, and when the ‘settlements’ anti-avoidance rules might apply

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... Read more
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