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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
Exceptional circumstances and A Taxpayer
When morality and law collide
Upper Tribunal decision in How and grounds for stamp duty land tax purposes
Woodland idyll
Establishing residence under the common law
Establishing residence
Why set up an offshore trust?
Offshore trusts: what is the big deal?
Domicile and the tax position at death
Where’s home?
Statutory residence test and exceptional circumstances
It’s exceptional!
Warshaw and ordinary share capital
How ordinary?
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations