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MTG Blog

The period for responding to HMRC's consultation paper “Helping Taxpayers Get Offshore Tax Right” has just closed. Among suggested solutions were Nudge communications but a more radical proposal would be to change the UK tax year entirely.

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in brief

In January 1928 Winston Churchill MP, then Chancellor of the Exchequer announced that an anonymous donor had given £500,000 on trust to reduce the National Debt. Ed Powles and Emma-Jane Weider consider the technical charity law issues involved.

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In brief

The onward gift rules can have the effect of taxing a distribution from an offshore trust to a non-UK resident person who then passes on the distribution to a UK resident person as if the latter has received it directly from the trust.

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