Anne Redston is a barrister and consultant editor of Tolley's Yellow Tax Handbook. She is also a judge of the Upper Tribunal (Tax and Chancery Chamber), the First-tier Tax Tribunal and the Social Entitlement Tribunal. She is a chartered accountant and chartered tax adviser, and a fellow of both Institutes.
The Government has published draft legislation and guidance on income shifting. ANNE REDSTON provides an overview and suggests that a complete change of approach is required