The King case gives a useful reminder of the law and tax treatment of deathbed gifts. Allfrey considers perpetuity periods for trusts and resettlements for CGT. HMRC has launched new consultations attacking tax evaders and revisiting the proposed strict liability offence for offshore evasion, as well as a review of how deeds of variation are used for tax purposes. Finally, Wood is an interesting consideration of penalties and assessments where the taxpayer has died.
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