Spotlight
Family Court Practice, The
Order the 2021 edition due out in May
Court of Protection Practice 2021
'Court of Protection Practice goes from strength to strength, having...
Jackson's Matrimonial Finance Tenth Edition
Jackson's Matrimonial Finance is an authoritative specialist text...
Spotlight
Latest articles
One in four family lawyers contemplates leaving the profession, Resolution reveals
A quarter of family justice professionals are on the verge of quitting the profession as the toll of lockdown on their mental health becomes clear, the family law group Resolution revealed today,...
Family Law Awards adds a Wellbeing Award - enter now
This past year has been different for everyone, but family law professionals working on the front line of family justice have faced a more challenging, stressful and demanding time than most. To...
Pension sharing orders: Finch v Baker
The Court of Appeal judgment in Finch v Baker [2021] EWCA Civ 72 was released on 28 January 2021. The judgment provides some useful guidance on not being able to get what are essentially...
Eight things you need to know: Personal Injury damages in divorce cases
The “pre-acquired” or “non-matrimonial” argument is one which has taken up much commentary in family law circles over recent years.  However, the conundrum can be even...
Misogyny as a hate crime – what it means and why it’s needed
In recent weeks, the government announced that it will instruct all police forces across the UK to start recording crimes motivated by sex or gender on an experimental basis- effectively making...
View all articles
Authors

Avoidance, evasion and the family court

Jan 8, 2020, 12:11 PM
In a cross-discipline article, Lisa Vanderheide, a tax director in the Tax Litigation and Investigations department at Stewarts and Sarah Havers, a senior associate in the Divorce and Family department at Stewarts, look at the recent changes in HMRC’s approach to clamping down on tax avoidance and tax evasion in an effort to reduce the £35bn plus ‘tax gap’,
Slug :
Meta Title : Avoidance, evasion and the family court
Meta Keywords :
Canonical URL :
Trending Article : No
Prioritise In Trending Articles : No
Date : Jan 8, 2020, 00:00 AM
Article ID :

Lisa Vanderheide, Tax Director at Stewarts
Sarah Havers, Senior Associate at Stewarts

In a cross-discipline article, Lisa Vanderheide, a tax director in the Tax Litigation and Investigations department at Stewarts and Sarah Havers, a senior associate in the Divorce and Family department at Stewarts, look at the recent changes in HMRC’s approach to clamping down on tax avoidance and tax evasion in an effort to reduce the £35bn plus ‘tax gap’, and the ways in which this can impact upon financial proceedings in the family court.  

HMRC has been through a sea change over the last few years and the impact of this, particularly in relation to tax avoidance schemes, is now a common feature in financial remedy proceedings involving high net worth individuals often adding a layer of complexity and uncertainty. The article also reviews the case law addressing the revelation of tax evasion during the course of financial remedy proceedings and the extent to which HMRC can seek disclosure of documents, witness statements or transcripts of oral evidence from those proceedings in connection with their investigations into alleged tax evasion.


The full article will be published in the January issue of Family Law

Find out more or request a free 1-week trial of Family Law journal. Please quote: 100482.

 

 

 

 

 


 
Categories :
  • Articles
Tags :
Authors
Provider :
Product Bucket :
Related Articles
Load more comments
Comment by from