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Kevin Winters

Kevin Winters is a senior solicitor in the personal and family team at Brodies LLP. He can be contacted on tel: 0141 245 6233 or email: kevin.winters@brodies.com.
 

ARTICLES
Exceptional circumstances and A Taxpayer
When morality and law collide
21 August 2023
Upper Tribunal decision in How and grounds for stamp duty land tax purposes
Woodland idyll
24 July 2023
Establishing residence under the common law
Establishing residence
21 November 2022
Why set up an offshore trust?
Offshore trusts: what is the big deal?
18 October 2022
Domicile and the tax position at death
Where’s home?
11 July 2022
Statutory residence test and exceptional circumstances
It’s exceptional!
14 June 2022
Warshaw and ordinary share capital
How ordinary?
26 January 2021
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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This week's opinion: 6 August 2026 HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26
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