Issue: Vol 159, Issue 4110

PENNY BATES presents an idiot's guide to the taxation of settlors and beneficiaries of offshore trusts.

JEREMY DE SOUZA flags up some potential problems with the SDLT anti-avoidance rules.

MIKE TRUMAN looks back at the history of the Arctic Systems case, as it comes before the House of Lords for its final resolution

Rob Ellerby, the new president of the Chartered Institute of Taxation, explains his aims for the year to RICHARD CURTIS

JOHN NUGENT considers tax residence in the Isle of Man for UK individuals and their business interests.

MALCOLM COUCH and BRIAN JOHNSON explain recent airborne developments on the Isle of Man.

HMRC's IR35 Unit has stated that it is undecided on the determination of status of our single director/employee 100% controlled company client ('the consultant') that provides management consultancy...

My client is a painter and decorator. He has a nice little contract with some local estate agents. When one of their clients needs some work doing to a let residential property, then — subject to the...

My client is a college lecturer and worked for a college for a number of years before it had a PAYE audit. Following the audit, the college started to categorise him as subject to Class 1 National...

Our client is a church in this country, which runs a youth group, taking them on camping holidays, etc. A couple of businessmen, one based here and one in the Republic of Ireland, have historic links...