Tony Wickenden

Tony Wickenden: A very modern tax for an increasingly digital world

Knowing which businesses will be affected by the digital services tax will be a source of comfort to planners and their SME-owning clients More and more parts of our life are going digital, and the financial planning sector is not escaping it. Indeed, advisers of all different business models should be embracing it. The world […]

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 […]


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 […]