This summer, Boodle Hatfield are thrilled to be supporting the Tusk Trust for The Tusk Lion Trail 2021- a global celebration of African lions and the people who live alongside them through exceptional art.Read more
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Senior Associate, Becky Shaw documents the best way for you to prepare for the winning bid at auction.3 min read Read more 16 Sep 2021 Wider Trust Register – now open
HMRC has advised that the revamped on-line trust registration service (TRS) is now fully operational, so that non-taxable trusts can start to register.2 min read Read more 16 Sep 2021 Discretionary payments from offshore trusts
A recent judicial review case (Murphy v HMRC  EWHC 1914 Admin, 13 July 2021) confirmed HMRC’s view that UK resident beneficiaries who receive discretionary income payments from offshore trusts can only claim relief for income tax paid by the trustees on income that arose in the 6 years before the end of the tax year in which the payment to the beneficiary was made.