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Since 1927 the leading authority on tax law, practice and administration

Barry Mccutcheon


Inheritance Tax




Associated Operations




BARRY McCUTCHEON BA, LLM, FTII, barrister, considers the emergence of a limiting principle with regard to associated operations.







Pre-Owned Assets


The Pre-Owned Assets Régime — II




BARRY McCUTCHEON concludes his guide, explaining excluded transactions, the impact on foreign domiciliaries, and the opt-out election.





The Pre-owned Assets Régime — I


BARRY McCUTCHEON, barrister, presents a comprehensive explanation of the new pre-owned asset rules.


All that Glitters
A section 741 clearance can be fool's gold warns Barry McCutcheon FTII, BA, LLM, barrister.
Clearances under section 741, Taxes Act 1988 have traditionally been thought of as rare and valuable as gold dust. While in many cases this may still be true, in two cases involving offshore trusts such clearances may resemble not so much gold dust as fool's gold.

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