Kevin Winters

Kevin Winters is a senior solicitor in the personal and family team at Brodies LLP. He can be contacted on tel: 0141 245 6233 or email: kevin.winters@brodies.com.

ARTICLES

When morality and law collide

Woodland idyll

Establishing residence

Offshore trusts: what is the big deal?

Where’s home?

It’s exceptional!

How ordinary?

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Tax tip: Negligible value claim in a client’s tax return Readers’ forum: How can clients avoid paying large inheritance tax bill immediately? Readers’ forum: Time limits to amend returns Readers’ forum: Were repair costs capital expenditure? Readers’ forum: Can different apportionment methods be applied?

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NEWS

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Agricultural and business property reliefs cut Employer National Insurance contributions to rise from April 2025 Londoners contribute the most tax in the nation Two-tier system for HMRC penalties creates unfairness Spotlight 65 highlights GDPR claims

DEADLINE DATES

Deadline dates for November 2024

CASES

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Fields formed part of the garden and grounds Letter from HMRC did not constitute a pause Oral hearing to allow cross-examination Company deliberately understated sales Fixed protection 2014 revoked due to late contribution

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Kevin Winters

Deadline dates for November 2024