27 October 2020 - Article
Advising a trustee in Gibraltar on the UK taxation aspects of acquiring UK commercial real estate via a holding structure and receiving rental income (including SDLT and VAT issues).
Advising a trustee in Malta on the requirements which must be satisfied in order for a scheme to constitute a QNUPS.
Advising a trustee of a QROPS in Guernsey in relation to historic issues, including a possible court application for rectification of the scheme trust deed and rules, and/or to have certain transactions set aside on Hastings-Bass grounds.
Advising a non-UK resident former investment banker in relation to the UK taxation of benefits provided under a ‘corresponding scheme’, including consideration of the application of various double tax treaties.
Advising the non-UK sponsoring employer of an EFRBS in relation to its possible tax and NIC liability arising on the provision of benefits under the scheme.
Advising the members and scheme administrator of a UK registered pension scheme on the validity of discovery assessments issued by HMRC in relation to a number of investment transactions which HMRC considered to have involved unauthorised payments.
England and Wales, 2008
The Taxation of Private Pension Schemes and their Beneficiaries (Sweet & Maxwell; 2nd edition 25 April 2019).
Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes (Tax Journal, 28 June 2018).
Association of Pension Lawyers
Guernsey Association of Pension Providers
Guernsey International Legal Association
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26 October 2020 - Article