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Seth Garley

Seth Garley is a senior manager at Saffery LLP, specialising in UK and international tax matters for high net worth individuals, with a focus on sports professionals and internationally mobile clients. He can be contacted by tel: 0330 094 2028 or email: seth.garley@saffery.com.

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Readers’ forum: A game of dates Readers’ forum: Should we charge VAT on event for overseas customer? Readers’ forum: Marry in haste... Readers’ forum: Bare trust? New queries: 9 July 2026

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Submit full IHT400 for borderline excepted estates Tax regime for company distributions to be updated HMRC accepts defeat in mixed supply packaging case Latest tribunal decision in PGMOL is final Child trust fund taskforce to reconnect savers with funds

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Deadline dates for August 2026

CASES

Members were salaried and taxable as employees Expert evidence must relate to what is reasonably required LLP was in business for the purpose of TCGA 1992, s 59A(1) Output tax due on misclassified sales No action taken in response to follower notice

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This week's opinion: 9 July 2026 Submit full IHT400 for borderline excepted estates Tax regime for company distributions to be updated HMRC accepts defeat in mixed supply packaging case Latest tribunal decision in PGMOL is final

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