JHA Associate Helen McGhee contributes multiple chapters to the 37th edition of Revenue Law: Principles and Practice
JHAs senior associate Helen McGhee has contributed five chapters to the latest edition of Revenue Law: Principles and Practice. This book is considered a go-to guide and key reference source for business and finance students, professionals and others operating in these sectors. The book is published annually at the end of September by Bloomsbury Professionals as part of their Tax Annuals and provides readers with an up-to-date understanding of the law relating to all areas of UK taxation with extensive cross-references to HMRC guidance, tax legislation and relevant case summaries. Helen has completed her annual contribution which covers updates for two chapters to the section on Income Tax General principles and taxation of individuals, and The overseas dimension. She also writes the chapter on companies and shareholders for the guides section on Capital Gains Tax, as well as two chapters for the business tax section. These cover Choice of business medium and Incorporations, acquisitions and demergers. Helen joined JHA in 2016. She is a qualified solicitor, a Charted Tax Adviser, a member of the Society of Trusts and Estates Practitioners, and a CEDR Accredited Mediator. She acts on behalf of corporates as well as individuals; she specialises in the taxation of UK residents and non-UK domiciled high net worth individuals. She also advises on Employee Benefit Trusts, Film Schemes and the disclosure of non-compliant offshore structures. You read a free preview chapter or buy a copy of the book here.
The Price of Property
Helen McGhee looks at the present state of UK tax rules that must be considered when owning and disposing of UK property.
Inheritance tax problems in Finance Bill 2020
The rules on excluded property trusts are due to change with effect from royal assent. These changes are complex, and the new rules can have an unexpected and retroactive effect. Emma Chamberlain explores these rules to determine whether it may be necessary to exclude the settlor going forward as a beneficiary.
Trust Registration Service- 5MLD update
HMRC’s Trusts and Registration Service (TRS) was born back in 2017 as part of the implementation of 4MLD. 5MLD has mandated notable amendments to the operation of the TRS that clients and practitioners should not overlook. We have created a Q&A to help to navigate the new upcoming compliance obligations.
DAC6 – delayed but be alert!
Helen McGhee discusses the announcement by the European Commission, proposing to delay disclosure deadlines imposed by DAC6 by three months.