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JOHN T NEWTH FCA, FTII, FIIT, ATT reports on the recent TaxAid Conference on personal tax.
TaxAid has continued its successful formula of morning conferences at reasonable prices with a conference entitled Personal Tax Update. The speakers were:
- Jane Blades who spoke on trusts - understanding capital tax planning opportunities;
- Mike Truman who covered Schedule E deductions - the Revenue's leading cases;
- Anne Redston with an IR 35 update;
- Robert Maas who dealt with tax return issues.
Lease carve-out
A variation of the scheme in Lady Ingram's Executors v Commissioners of Inland Revenue [1999] STC 37 may still be possible despite the amending legislation in the Finance Act 1999. For example Lord Preston Candover owns Barton Stacey Hall. He grants a twenty-year lease on the property to himself and his wife on 31 March 2000. On 1 April 2007 he gives away the freehold reversion to...
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