Field Court Tax Chambers

Welcome to the bumper packed second edition of the FCTC Digest with accompanying videos and comments from Chambers on supplementary points.

This edition delivers an eclectic range of topics for reflection and action by all tax practitioners, as we investigate the new, predict the future and scrutinise the old, reinvigorated by recent change.

  • New law, effective from 6 April 2020 brings in two elephant traps for the unwary.  See the first two articles by Patrick Soares. 
  • A taxpayer can even elect to be domiciled in the UK. Why on earth would someone want to do that? Read Patrick Soares’ third article.
  • When does the motive defence apply for the purposes of the Transfer of Assets Abroad code? Patrick Way QC is now free to comment. 
  • For a unique glimpse into the world of international tax arbitration, join our conversation with Philip Baker QC.
  • Is a UK Wealth Tax on the cards?  See what Peter Vaines has to say.
  • Read Imran Afzal’s article to prepare for an HMRC attack on domicile.
  • Incorporating a property letting business for individual clients? See Katherine Bullock’s article to navigate recent developments.

Happy reading!

For further information, please contact our Practice Managers