Finance Act 2018 section 35 and Schedule 10 Settlements: anti-avoidance

By Technical Team on 29 Mar 2019

Notes have been prepared by committee members of STEP, ICAEW, the CIOT and the Law Society to highlight practical issues and uncertainties raised by Finance Act 2018 Schedule 10 (Settlements: Anti –avoidance etc.)

The notes have not been agreed by or commented upon by HMRC and no part of these notes should be taken as representing HMRC’s views.

The notes are intended to assist professional advisers in considering the issues. They do not constitute advice and are not a substitute for professional consideration of the issues by such a professional adviser in each client’s specific context.

Posted in: Technical News