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Echoed but
it is still worth being familiar with. There is more there than just the points in Jones v Garnett (dividend waivers and gifts to children for example) and I expect that HMRC will be looking for cases which are marginal to try and limit the effect of that decision. Partnerships maybe?
Double Non-Taxation
Examples 22 and 23 are the same. Have they left a taxable example out? Perhaps it went in the post on a CD.
Sharing of risk / "income split"
Any update on the threatened topic of "income splitting" ?
Encouraged in the USA and Isle of Man ....
any day now
I had expected the draft legislation and guidamnce to be out by now, though there is apparently a delay...but I'm sure they won't br long !
It is unlikely to leave much work for the settlements legislation to do, I suspect.