Trusts and Estates

Gareth Clark v HMRC [2020] EWCA Civ 204

In the last few years early neutral evaluation (ENE) has been in the ascendancy as a means of settling civil disputes. In 2015, the Civil Procedure Rules were amended so as to expressly provide that the court may hear an ENE with the aim of helping..

For many years, HMRC has had Inheritance Tax (IHT) planning arrangements, commonly known as the “home loan scheme”, in its sights. The arrangements were widely used. The intention behind them was to shelter the value of the family home from IHT and..