Areas of interest involve:
- International planning for non-residents and non-domiciliaries
- Stamp Duty Land Tax Planning
- Income tax and NIC planning
- Efficient Estate Planning
- Value Added Tax
- Business Rates
Recent and Landmark Cases:
Phizackerley v HM Revenue and Customs SpC 00591 2007 (deduction of debt disallowed under the artificial debt rule).
The Executors of Bower v HMRC (SpC 0665)
When is a debt not a debt? The Phizackerley trap TQR Volume 5 Issue 2 2007
Charitable Changes. Taxation Volume 160 No.4132 November 2007
Market Valuation: Contenders for the role of Hypothetical Buyer. Personal Tax Planning Review Volume 12 Issue 2
Income-shifting post Finance Act 2009 Taxation June 2009
Venables and Kessler on The Taxation of Charities (with James Kessler QC) Keyhaven Publications, 6th Edition 2007.
Charity Planning, Tolley's Tax Planning 2008-09
Chapters on the Taxation of Trusts, Estates and Settlements and on Losses for Whiteman on Income Tax, 4th edition, Sweet & Maxwell, published 2009.