Since 1927 the leading authority on tax law, practice and administration

Elizabeth Wilson KC

Elizabeth Wilson KC is a member of Pump Court Tax Chambers. She was lead counsel for HMRC in Kwik-Fit and JTI. She can be contacted through her clerks by email: clerks@pumptax.com.

ARTICLES

What’s the story?

ELIZABETH WILSON, barrister, explains the limited scope of the 'associated operations' rule by reference to a popular scheme.

IT IS COMMONLY suggested that the gift with reservation of benefit 'associated operation' rules apply to the gift of the debt in the 'double trust' home loan plan. (For more detailed discussion on this, see article by Ian Maston in Taxation, 20 September 2001 at pages 621 to 623.) This article sets out why, in my opinion, there is no problem.

Show

12

Results

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Tax tip: Should private clients pay additional NICs on a voluntary basis? Readers’ forum: Implications of reversed pre-Budget pension withdrawals Readers’ forum: What is the best way to structure sale of retail business? Readers’ forum: Unclear guidance on tax treatment of grants Readers’ forum: Will container business need to register for Irish VAT?

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

HMRC scraps plan to collect employee working hours data Accountants are not ready for digitalisation Independent schools’ VAT challenge to be heard in April Proposals to tax pension pots will cause problems Number of farms affected by reforms must be clarified

Third slide

Deadline dates: 6 February 2025

CASES

HMRC has no duty to monitor taxpayer’s income Accommodation supply was not a designated travel service Arrangements were within condition A Annexe was suitable for use as a dwelling Want of form does not invalidate determination

MOST POPULAR

Employment tribunal decision on IR35 and employer National Insurance Boarding services provision in independent schools Osmond and Allen 3: the other issues Scottish Budget 2025-26 This week's opinion: 6 February 2025

back to top icon