In the recent decision of Krishnamohan v HMRC [2024] UKFTT 346 (“Krishnamohan”) the UK’s First-tier Tribunal (“FTT”) recently held that the granting of a revocable option did not give rise to the granting of an option for UK...more
In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...more