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

Elizabeth Wilson

ARTICLES

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

Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

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

NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

MOST POPULAR

Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

back to top icon