Gerry Brown
Profiles & Comment | 11 Jan 12
lessons from Ireland on anti avoidance
The UK governments appetite for a General Anti-Avoidance Rule remains. Here Prudentials Gerry Brown looks at how it sometimes hasnt worked in Ireland.
Tax & Technical | 14 Dec 11
dodging the tax man
Prudentials Gerry Brown explains how a tax avoider recently won a case in the UKs Court of Appeal against HM Revenue & Customs, despite admitting participating in “artificial tax avoidance”.
Tax & Regulation | 28 Nov 11
details of uk residency test seen
Advisers and those of their clients who consider themselves non-resident in the UK for tax purposes are looking forward to knowing, within the next week, the details of the Governments first comprehensive legal definition of residency.
Tax & Technical | 20 Oct 11
landmark case raises questions over
Prudentials Gerry Brown explores yesterdays ruling in the case of Robert Gaines-Cooper, who had for five years fought an HMRC decision to tax him as a UK resident.
Tax & Technical | 19 Sep 11
Watch those withdrawals
Careful advice should be given to clients considering making withdrawals from an offshore bond, warns Prudential’s Gerry Brown.