Helen McGhee

Establishing POEM for overseas trusts – Haworth & Ors v HMRC

In this article, Helen McGhee and Megan Durnford discuss the case of Haworth & Ors v HMRC [2025] EWCA Civ 822 which confirms that an appropriately broad test should be used for the purpose of establishing the place of effective management (“POEM”) of a trust as required by many double tax treaties.

Double Remittance Amended Legislation

Helen McGhee explores the impact on ‘re-remittance’ of foreign income and gains as a result of the changes implemented by the Finance Act 2025 .

Search and Seizure

Helen McGhee TEP, Elizabeth Dean and Megan Durnford consider HMRC’s ever-expanding criminal investigation powers.

UT considers taxpayer’s application for permanent anonymity and third-party disclosure request

The Upper Tribunal (UT) rejected a taxpayer’s application for permanent anonymity, following the taxpayer's decision to withdraw their substantive appeal with the First-tier Tax Tribunal (FTT). The UT further granted a third party limited access to the FTT’s previous case management decision.

The End of the Remittance Basis and the Two Transitional Provisions

Tax year 2024/25 (the current year) marks the last year that eligible individuals will be able to make a remittance basis claim. From 2025/26 the remittance basis will be replaced with the 4-year FIG regime. Helen McGhee and Lynnette Bober explore the impacts of this change.

Review of Anti-Avoidance Legislation

Lynnette Bober and Helen McGhee summarise the anti-avoidance provisions now under review.

Private Client Budget Update

Helen McGhee and Lynnette Bober reflect on the Autumn Budget and its impact on Private Clients.

Budget Speculation

With the highly-anticipated Budget due to be delivered on 30 October 2024, Helen McGhee and Lynnette Bober's latest article explores how this event is likely to impact taxpayers.

The Proposed Changes to Domicle - A Fundamental Rethink is Required

Ahead of the upcoming Budget, Helen McGhee and Lynnette Bober set out their concerns surrounding the proposed changes to the domicile regime and their recommended approach to the reforms.

Changes to the UK's Special Tax Regime for Foreign Income and Gains

With much uncertainty surrounding the end to the non-domicile regime, Helen McGhee and Lynnette Bober provide a helpful summary of the (currently) anticipated changes.

The End is Nigh for the Non-Dom Regime

Published in ThoughtLeaders4 Private Client Magazine, Helen McGhee expert analysis of the current state of non-dom tax regime and it's future.

HMRC Makes Changes to COP9

On 14 June 2023, HMRC published a substantially rewritten Code of Practice 9 (“COP9”). Helen McGhee and Megan Durnford set out the key changes implemented as a result of this publication.

Pandora Papers: HMRC issues nudge letters

Helen McGhee sets out HMRC's response to the Pandora Papers leak of almost 12 million documents

Increased Investment in Personal Tax Compliance in the UK

Helen McGhee discusses the main developments in support of the increased focus on international transparency and personal tax compliance in the UK.

Offshore Structures and Onward Gifts

This article explores the "onward gift" tax anti-avoidance rules introduced by the Finance Act 2018.

Increased Investment in Personal Tax Compliance in the UK

This article discusses the main developments in support of the increased focus on international transparency and tax compliance in the UK.

Fast Track for Register of Overseas Entities Owning UK Property

The invasion of Ukraine has prompted the UK government to speedily publish the draft legislation for the Economic Crime (Transparency and Enforcement) Bill 2022.

HMRC consultation on the OECD mandatory disclosure rules

HMRC has published a consultation on draft regulations to implement the Organisation for Economic Cooperation and Development (OECD) rules on mandatory disclosure of certain avoidance arrangements. Helen McGhee explains the background to the new rules and their implications.

FICkle fortunes

Helen McGhee discusses the use of corporate vehicles in family wealth and succession planning in the UK

Will it be a safe landing?

Helen McGhee considers the Court of Appeal’s judgment in the Fisher case and how it is likely to impact the rules on transfer of assets abroad.

Draft Finance Bill 2022—tax avoidance measures

Helen McGhee considers the draft Finance Bill 2022 clauses published on 20 July 2021 in relation to tax avoidance and recent updates to the tax avoidance regime.