Recent tax cases
Lexgreen Services Ltd v. HMRC [2025] UKFTT 1019 (TC)
A company that has made contributions to a trust can be liable for any Inheritance Tax arising on the 10…
Beresford (Dec’d) v. HMRC [2024] UKFTT 952 (TC)
The frequency of transactions for serviced office lets were ‘clearly not analogous to a hotel business’ and the business amounted…
Demetriou & Anor v. HMRC [2024] UKFTT 830 (TC)
A managed chalk stream trout fishery ‘was mainly a business of holding investments’ and does not benefit from Inheritance Tax…
The legislation governing UK taxation is considered by some to be the most complex in the world.
There are often tax consequences of putting money or property into, or taking money or property out of, a trust, or on the death of a Settlor or Beneficiary.
Court Orders or Out-of-Court Settlements invariably have tax consequences where the dispute involves trusts or estates or overseas assets.
On death there may be tax reliefs available which have to be claimed, or which may only be available if the dispositions in the Will are structured, or re-structured, in a particular way; and even if the reliefs are claimed, HM Revenue & Customs (HMRC) may dispute them.
If you need advice, or representation in Court, in relation to tax then please contact one of the Clerks to Charles Cooper for an initial, informal chat.
Areas of Law
Inheritance Tax (IHT)
Tax planning with trusts
Residency and Domicile
Offshore assets or trusts
Agricultural Property Relief
Disputes with HMRC
Income Tax
Capital Gains Tax (CGT)
Gifts with reservation
Tax consequences of Orders
Tax reliefs on death
Business Property Relief
Deeds of Variation
Post-death re-arrangements
Testimonials
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