| Call 2001
Experience and Expertise
Joshua advises on capital taxes and some aspects of income tax in connection with property, private and charitable trusts, and estates.
Recent cases include advising:
- a charity as to how to challenge an income tax assessment on expenditure alleged by HMRC to be non-charitable;
- a widow born in the USA as to the prospect of her proving domicile in England and Wales to take advantage of the inheritance tax surviving spouse exemption;
- executors as to the inheritance tax treatment of repaid PETs and payments by the deceased made shortly before death in consideration of care by the recipient; and
- owners of agricultural property subject to an option agreement as to the capital gains tax and inheritance tax consequences of a gift of the land to their children.