Tony Wickenden

Tony Wickenden: Should Help to Buy Isa’s incentive method extend to pensions?

One of the big headline grabbers from last month’s Budget was the Help to Buy Isa. Like pension freedom, a superficially easy concept to present and understand.  Also like pension freedom, however, there is a little bit more detail to get to grips with. The most obviously available further information on the Help to Buy […]

Tony Wickenden: Rules of law on deeds of variation

At the end of my series on deeds of variation I would like to consider some of the relevant case law. The first is Lau v HMRC 2009. The case of Mrs Maynard Lau (the Executrix of Werner Lau Deceased) v HMRC [2009] Spc 0740 (18 March 2009) before the Special Commissioners illustrates the principle […]

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Tony Wickenden: Deeds of variation – tax planning dos and don’ts

This week I am continuing my review of the fundamentals of deeds of variation and, in particular, the taxation aspects. In the Budget, the Chancellor announced a review into their use for tax purposes. However, the rules currently stand as such. Since 1 August 2002 a legal variation has been automatically treated as a disposition […]