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James Austen

James Austen is a partner specialising in trusts, tax, estate planning and tax disputes at Collyer Bristow. He can be contacted by email: james.austen@collyerbristow.com.
ARTICLES
Central management and control of offshore companies, and UK tax
Is there a smoking gun?
03 March 2025
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Tax tip: The statutory residence test Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse? Readers’ forum: Transferring shares from subsidiary to holding company Readers’ forum: Dealing with overage rights on a post-death sale Readers’ forum: Is there VAT on garage rent?
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Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge Effect of reforms on property in trust
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Home loan scheme found to be effective Commercial reality determines outcome Arrangements were notifiable under DOTAS No chance appeal would succeed Bankruptcy order annulled due procedural irregularity
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This week's opinion: 6 March 2025 Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge
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